Form descriptions – Relief at source – Slovak equities (CBF)
The following is a list of information regarding the various tax forms to be completed in order to benefit from relief at source of withholding tax on dividends from Slovak equities. The templates of the forms are available in the Tax Forms to use section.
One-Time Certificate for Slovak equities
For their relief at source requests in relation to Slovak equity derived income, clients are required to complete and sign a one-time certificate (OTC).
There is one single OTC form available for CBF clients in the Tax Forms to use section.
The following rules apply:
How many are provided? | One per Clearstream Banking account. |
Who completes it? | Client. |
How often is it provided? | Once, until revoked. |
When is it provided? | As notified by Clearstream Banking to the relevant CBF clients (no harmonised rules across the issuers). |
Copy or original? | Original required. |
Other required documents
Each issuer applies their own guidelines and procedures. Clients are requested to refer to the tax notification sent by Clearstream Banking for each event in order to obtain the complete applicable relief at source procedure, when applicable.