Unified for New Opportunities - Australia - New tax forms for Clearstream Banking AG clients
In relation to the initiative Unified for New Opportunities, Australia is part of the pilot market activation wave planned in December 2025.
Between December 2025 (pilot market activation wave) and end of 2026 (final market activation wave), Clearstream Banking AG1 clients holding 6-series accounts (CBF-i clients) will then gradually be able to move their securities to CBF or Clearstream Banking S.A. (CBL) accounts.
For Australian market, CBF will offer the same level of tax service as CBL. Therefore, to allow clients to already prepare the required certification for their CBF account, clients are requested to refer to the following:
- Market Taxation Guide – Australia for the procedures and full certification requirements. The Market Taxation Guide – Australia for CBF clients will be published in due course but as CBF will offer the same level of tax services as CBL, CBF clients may refer to the CBL tax guide until the CBF tax guide has been published.
- Tax Forms - use the newly created CBF Tax forms (attached to this Announcement) to certify CBF accounts for the purpose of obtaining relief at source.
Impact on clients
Clients migrating their assets from CBF-i to CBF accounts or settling new Australian securities in their CBF accounts must submit Australian tax certification as follows in order to document their CBF account for tax purposes:
- CBF-i account not certified: Submit the new CBF tax forms as per the documentation requirements described in the Market Taxation Guide – Australia; or
- CBF-i account already certified: Submit a request for duplication of tax certification from their existing CBF-i account to their new CBF account, as per duplication process, which will be described in the "Overall Client Impacts" to be published soon.
Clients can start the certification process immediately to allow a smooth treatment by tax operational team and avoid the risk of not being certified when onboarding new securities and must ensure to provide their certificates/duplication requests if possible by the date of the activation or no later than the deadline applicable for relief at source of the first income payment to which it applies For the usual certification deadlines, please refer to the Market Taxation Guide – Australia.
Further information
For further information, clients may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.
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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.