Forms descriptions – Standard refund – Bulgarian debt securities and equities
This paragraph provides information regarding the various tax forms to be completed in order to introduce a standard reclaim of tax on i) interest paid from Bulgarian non-listed corporate bonds, non-listed mortgage bonds, non-listed municipal bonds or ii) on dividends paid from Bulgarian equities. The templates of the forms are available on our Tax Forms to use section.
Letter of Request for Reclaim
The Letter of Request should be provided by all customers that wish to introduce a standard reclaim of Bulgarian withholding tax.
Who completes it? | Clearstream Banking customer |
How often is it provided? | Per standard reclaim application |
When is it provided? | The latest 2 months before the market statutory deadline |
Copy or original? | Original required |
Chain of Credit Advices
Who completes it? | Each intermediary financial institution between Clearstream Banking and the beneficial owner |
How often is it provided? | Per standard reclaim application |
When is it provided? | The latest 2 months before the market statutory deadline |
Copy or original? | Original required |
Claim Form
How many are provided? | Five per beneficial owner and issuer |
Who completes it? | The beneficial owner |
How often is it provided? | Per standard reclaim application |
When is it provided? | The latest 2 months before the market statutory deadline |
Copy or original? | Original required |
Certificate of residence
How many are provided? | One per beneficial owner |
Who completes it? | The beneficial owner’s local tax authorities |
How often is it provided? | Per standard reclaim application |
When is it provided? | The latest 2 months before the market statutory deadline |
Copy or original? | Original required |
Power of Attorney
A Power of Attorney should be provided if a third party is completing the Claim Form on behalf of the beneficial owner.
How many are provided? | One per beneficial owner |
Who completes it? | The beneficial owner |
How often is it provided? | Per standard reclaim application |
When is it provided? | The latest 2 months before the market statutory deadline |
Copy or original? | Original required |