Luxembourg: New form 901-Bis published by the Luxembourg Tax Authorities
Clearstream Banking1 inform its customers that the Luxembourg Tax Authorities (LTA) recently published a new version of form 901-Bis used for the standard refund requests, including important footnotes.
this new form 901-Bis must be provided for each new standard refund request.
On 19 June 2020, Clearstream Banking informed its customers that additional documentation (a bank statement and a recent power of attorney) was required by the LTA to obtain standard refund. Please refer to announcement C20023 for full details.
The addition of footnotes 4 and 5 in the new form 901-Bis officially confirms these new requirements:
(4) “Une copie de l’extrait de compte bancaire du bénéficiaire effectif documentant le paiement des dividendes est à joindre à toute demande de remboursement de la retenue d’impôt sur les dividendes - A copy of the bank statement of the beneficial owner documenting the payment of the dividends has to be attached to each claim for the refund of the withholding tax on dividends";
(5) “Le représentant est tenu de joindre un récent mandat l’autorisant de demander le remboursement de la retenue d’impôt sur les dividendes pour le compte du bénéficiaire effectif - The representative is obliged to attach a recent mandate authorising him to claim the refund of the withholding tax on dividends on behalf of the beneficial owner".
Impact on customers
The standard refund procedure currently offered by Clearstream Banking already includes the above requirements.
Customers requesting a standard refund of Luxembourg withholding tax must ensure that they use the appropriate claim form 901-Bis and provide the requested documentation by the prescribed deadline.
Please refer to our Market Taxation Guide – Luxembourg for more details, such as the eligibility criteria.
For further information, customers may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their 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.