ENDE
Announcement

Luxembourg: New form 901bis issued by the Luxembourgish Tax Authorities

Tax | Luxembourg

Reference

Code
A16160
Service level
CBL
Last Updated
02.11.2016

TAX HELP DESK LUXEMBOURG

E:

tax@clearstream.com

T:

+352-243-3 2835

F:

+352-243-63 2835

Effective

immediately

an amended version of the form 901bis - Claim for the reduction or for the refund of the Luxembourg withholding tax on dividends has been published on the website of the Luxembourgish Tax Authorities (LTA).

The main changes are:

  • The introduction of a part dedicated to the details of the qualifying shareholding according to art. 147, 2. of the Luxembourg Income Tax Law; and
  • The amendment of the table on the reverse page. There are now two additional columns (9 and 10) and some of the existing columns have been renamed.

Impact on customers

Beneficial owners wishing to reclaim the amount of tax withheld have to provide Clearstream Banking1 with the following documentation, at the latest two months prior to the statutory deadline:

  • 901bis - Claim for the reduction or for the refund of the Luxembourg withholding tax on dividends duly completed and signed by the beneficial owner or their attorney and by the local tax authorities of the beneficial owner;
  • A Power of Attorney;
  • The related credit advices; and
  • Letter of Request to Clearstream Banking for Reclaim of Luxembourg Withholding Tax.

The form is available in two versions: French/English or German/English.

Note: The old forms will not be rejected by the LTA but will lead to a request for extra documentation which will increase the processing time of the reclaims. Therefore, customers are highly recommended to use only the new version of the form 901bis - Claim for the reduction or for the refund of the Luxembourg withholding tax on dividends.

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