Market Taxation Guide - Latvia - CFCL (Vestima)

This Market Taxation Guide (Latvia) provides the following details:

• Reference information about all taxes applied at source, to investments fund securities that are held with the Latvian CSD (Nasdaq CSD SE, Latvia Branch) and deposited by the client in Clearstream Fund Centre (the Vestima fund securities); and

• Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream Fund Centre.

New and improved tax information and procedures that become available will be included on an ongoing basis.

Important note:

This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether clients or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.