Form descriptions – Japan – CFCL (Vestima)

The following is a list of the tax forms for use in the Japanese market according to the type of Vestima fund security holding to which they relate. In some cases, the forms are required in order to hold the respective security; in other cases, the forms are for use in the relief at source or standard refund procedures.

Listed ETFs and REITs - Relief at source:

• One-Time Certificate for Japanese Listed ETFs and REITs/One-Time Certificate for Japanese Listed ETFs and REITs – Own Assets;
• Payment Breakdown;
• Payment Breakdown Confirmation Message;
• Certificate of Residence;
• Form 17 Attachment Form for Limitation on Benefits Article;
• Declaration Letter;
• Power of Attorney to Clearstream Fund Centre.

Listed ETFs and REITs - Standard refund:

• Letter of Request to Clearstream Fund Centre for Reclaim of Withholding Tax on Japanese securities;
• Beneficial Owner Details List;
• Certificate of Residence;
• Power of Attorney to Clearstream Fund Centre;
• Credit Advice;
• Form 17 Attachment Form for Limitation on Benefits Article;
• Declaration Letter – U.S. Investment Fund;
• Declaration Letter - <national> Pension Fund (applicable country-specific form).