Tax Guide

The Customer Tax Guide provides customers with:

• Reference information about all taxes applied at source, through Clearstream and its depositories in the market covered, to securities deposited with Clearstream

• Instructions for obtaining relief at source or a refund of withholding tax through Clearstream

The Tax Guide is located in the Information Centre, and can be used by:

• Commercial officers and custody and settlement managers wishing to have an overview of the tax services provided for which their clients may be eligible

• Custody and settlement staff who need to refer to the detail of tax procedures in order for them to be applied smoothly

• And by internal tax counsels who may be called upon by their colleagues for assistance in the use of the tax services for the benefit of their clients.

As new tax information and procedures are made available and the existing services improved, new and replacement files will be published and customers notified accordingly.