Market Taxation Guide – Ireland: Euroclear UK & International link / Clearstream Banking S.A. customers + Clearstream Banking AG customers using Creation accounts
This Market Taxation Guide (Ireland) provides instructions for obtaining a refund of withholding tax through Clearstream Banking1 on dividends payments with a record date before 26 April 2021, date of the migration of the Irish equities from Euroclear UK & International to Euroclear Bank.
For instructions for obtaining a refund of withholding tax through Clearstream Banking on dividends payments with a record date on or after 26 April 2021, please refer to the applicable “Market Taxation Guide - Ireland : Euroclear Bank link”.
New and improved tax information and procedures that become available will be included on an ongoing basis.
This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether customers or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.
1. Clearstream Banking refers collectively to Clearstream Banking S.A. and to Clearstream Banking AG (for Clearstream Banking AG customers using Creation accounts)