Israel: Tax form A/114 and certificate of residence accepted in electronic form for relief at source

11.02.2019

Clearstream Banking1 would like to inform customers that, effective

immediately

the Israeli Tax Authorities (ITA) is accepting the tax form A/114 and certificate of residence to be submitted in electronic form or as a scanned copy, instead of originals, when applying for a reduced tax rate according to a double taxation treaty (DTT).

Impact on customers

In accordance with the amended guidelines from the ITA, customers may, whenever submitting relief at source request according to DTT for eligible beneficial owners, provide, the tax form A/114 and certificate of residence in electronic form or as a scanned copy, instead of originals, as previously requested.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.

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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.