Finland: Relief at source for Teliasonera ISIN SE0000667925

Further to our Announcement D003, dated 9 January 2008, we hereby inform customers that the pool notice of beneficial owners for dividend payments related to Teliasonera, ISIN SE0000667925, on 11 April 2013 must be submitted to Clearstream Banking¹ no later than

12:00 (CET) on 5 April 2013.

Customers can find the respective taxation rates for the country of residence of final beneficial owners in the Market Taxation Guide for Sweden. If Clearstream Banking has not received the notice or One-time Certificate for Swedish Equities by the respective deadlines, Clearstream Banking shall withhold the top withholding tax rate of 30%.

Submitting and transmitting documents

The completed Excel spreadsheet can be transmitted online to Clearstream Banking via the Upload BO List facility for Swedish Equities - Relief at Source.

If the investors are Swedish, the following information on the shareholder needs to be provided upon request:

• Name of the shareholder
• Social security number/business code
• Address and number of shares.

Note: A One-Time Certificate for Swedish Equities must be submitted for each CASCADE account with holdings of the abovementioned securities.

Quick Refund procedure

Customers are reminded that they can apply for a quick refund of withholding tax on this dividend between 12 April 2013 and 1 July 2013 (18:00 CET).

To reclaim withholding tax on dividends by using the quick refund procedure, customers must submit the following documentation to Clearstream Banking:

• One-Time Certificate for Swedish equities; and
• List of final beneficial owners entitled to a quick refund for Swedish equities.

These forms are available on the Clearstream website.

In order to arrange the quick refund, customers must provide the following details no later than 1 July 2013 (18:00 CET):

• CASCADE account number
• ISIN and pay date
• Full name of final beneficial owner
• Date of birth for persons and Tax ID for legal entites
• Address or P.O. Box
• Postal Code and city
• Country of taxation
• Amount of shares
• Applicable DTT rate.

As of 2 July 2013, a tax refund can be applied for directly from the Swedish tax authorities via the standard procedure, as described in the Market Taxation Guide (Sweden).

Note: If the beneficial owner is Swedish, quick refund is not possible and taxes need to be reclaimed directly from the Swedish tax authorities.

In order to apply for a quick refund, the whole net amount paid on payment date must be returned to Euroclear Sweden via the Finnish CSD and the corrected amount will be credited after the adjustment (please note that some variations may occur due to the exchange rate). The funds have to be returned in SEK (calculated by using SEK dividend rate) and the amount must be equal to the original amount paid (i.e. no expenses can be deducted from the payment).

Further information

In case of further questions, please contact the Tax Helpdesk Frankfurt via:

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