France: Collective Investment Vehicles (CIVs) - Updated RPPM form requirements
Clearstream Banking1 informs customers that, effective
the French Tax Authorities (FTA) request that the RPPM “revenus et profits du patrimoine mobilier“ form is both stamped and signed by the by the legal representative or the managing company, whenever applying for exemption at source, quick or standard refund for eligible CIVs.
Impact on customers
In accordance with the provided guidelines from the FTA, customers must, whenever submitting a RPPM form for an eligible CIV, ensure that the form is both signed and stamped by the legal representative or the managing company.
RPPM forms that are only signed but not stamped will no longer be accepted.
For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.