Switzerland: Agreement to accept digital Certificates of Tax Residence from UK and Spanish applicants


Clearstream Banking1 would like to inform customers that effective


the Swiss authorities have reached an agreement with the United Kingdom and Spanish tax authorities to temporarily accept digital Certificates of Tax Residence (CoTR) for the application of the double taxation agreements (DTA) between these countries and Switzerland.

Impact on customers

United Kingdom applicants

The Swiss tax authorities will temporarily accept digital CoTRs to complement Reclaim Form 86 used to claim the application of the DTA between Switzerland and the United Kingdom.

This is a temporary measure exclusively applicable during the COVID-19 pandemic period.

The respective authorities have also agreed, when the time comes, to jointly decide and announce the end of this pandemic period with the consequence of a return to the standard procedure where the Reclaim Form 86 section dedicated to the beneficial owner’s competent tax authorities must be completed.

Spanish applicants

The same principle as detailed above applies to Reclaim Form 90 used by Spanish beneficial owners to reclaim withholding tax deducted in excess at source.

These temporary procedural requirements are currently only applicable for the United Kingdom and Spanish claimants.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk, 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 (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.