South Korea: Relief at source for dividend payments of DRs – new template for BO List Upload


Clearstream Banking1 informs customers that effective


customers must submit their Beneficial Owner (BO) List, if applicable, using the new template via Clearstream Banking’s Upload Beneficial Owner List application.

Customers must upload their BO List using the latest template and submit all required data.

The “ENTITY TYPE” column has been modified to include “INDIVIDUAL, CORPORATION, OIV, OPCIV, or OIV as BO”.

Further information

For further information, customers may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.


1. This Announcement is published by Clearstream Banking AG (CBF), registered office at Mergenthalerallee 61, 65760 Eschborn, Germany, registered with the Commercial Register of the District Court in Frankfurt am Main, Germany, under number HRB 7500.