France: Deadline extension for the submission of the new templates for Forms 5000 and 5001 and new Chinese templates
Further to our Announcement A16093, dated 21 June 2016, advising customers that the French Tax Authorities (FTA) had published new versions of Form 5000 and Form 5001, Clearstream Banking1 would like to inform customers that the initially announced deadline has been extended to
15 December 2016
Customers are also informed that the new versions of Form 5000 and Form 5001 are now available in Chinese.
Impact on customers
In the event that the old templates have already been completed and processed with the beneficial owner’s local Tax Authorities, they may be submitted to Clearstream Banking until 15 December 2016. Any old templates of Form 5000 or Form 5001 received after this deadline will be rejected by Clearstream Banking, regardless of the date of signature.
This rule applies for both relief at source and standard refund as far as concern Forms 5000. Form 5001 is only requested for standard refund.
New templates in Chinese
Only the version “for use by the foreign tax authority” is available. Chinese beneficial owners wishing to apply for the simplified procedure or standard refund will have to complete the French version (“for use by the French Tax Authorities”) as well as it is the only one accepted by the FTA.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
------------------------------
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking Frankfurt customers using CreationOnline), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.