Unified for New Opportunities - New Zealand - New tax forms for Clearstream Europe AG clients

In relation to the initiative Unified for New Opportunities, New Zealand is part of the market activation wave planned in September 2026.

Between September 2026 and Q1 2027 (final closure of the accounts), Clearstream Europe AG¹ clients holding 6-series accounts (CEU clients) will then gradually be able to move their securities to CEU or Clearstream Banking S.A. (CBL) accounts.

For the New Zealand market, CEU will offer the same level of tax service as CBL. Therefore, to allow clients to already prepare the required certification for their CEU account, clients are requested to refer to the following:

• Market Taxation Guide – New Zealand for the procedures and full certification requirements. The Market Taxation Guide – New Zealand for CEU clients will be published in due course but as CEU will offer the same level of tax services as CBL, CEU clients may refer to the CBL tax guide until the CEU tax guide has been published.
• Tax Forms - use the newly created CEU tax forms (available on the Tax Forms to use - New Zealand page) to certify CEU accounts for the purpose of obtaining relief at source.

Impact on clients

Clients migrating their assets from 6-series to CEU accounts or settling new New Zealand securities in their CEU accounts must submit New Zealand tax certification as follows in order to document their CEU account for tax purposes:

• 6-series account not certified: Certify your CEU account by submitting the new CEU tax forms as per the documentation requirements described in the Market Taxation Guide – New Zealand;  or
• 6-series account already certified: The existing certification can be duplicated to a CEU account by using the normal duplication process. Please refer to the paragraph “Tax documentation service” in Section 5.8 of the OneClearstream Client Handbook and client Announcement D25032 for full details.

Clients are recommended to start the certification process immediately to allow a smooth treatment by the tax operational team and avoid the risk of not being certified if 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 – New Zealand.

Further information

For further information, clients may contact the project via UNO@clearstream.com or their Relationship Officer.

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1. This Announcement is published by Clearstream Europe AG (CEU), 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.