Netherlands: Acceptance of copies of certificates of residence or certificate of exemption by the Dutch tax authorities


Clearstream Bankingwould like to inform customers that the Dutch tax authorities have recently confirmed that an original certificate of residence (COR) or certificate of exemption (COE) is no longer mandatory to obtain standard refund of dividend withholding tax. 



copies of COR or COE can be provided by the beneficial owners to reclaim the dividend withholding tax.

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, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.