France: Final deadline to receive old versions of Forms 5000 and 5001
The French Tax Authorities (FTA) have recently confirmed to our local depository that the old versions (reference Cerfa12816*01) of the forms used for the benefit of the double taxation treaties will only be accepted until
31 March 2017
for both Simplified and Standard procedures. This is further to our Announcements A16093, dated 21 June 2016, and A16125, dated 18 August 2016.
Background
Since June 2016, eligible non-resident beneficial owners have had to submit and complete the new templates of Form 5000 (Certificate of Residence) and Form 5001 (Calculation of withholding tax on dividends) when applying for tax treaty benefits.
In practice, the FTA continued to accept the old versions of the Forms on an exceptional basis.
Impact on customers
Any old form with reference Cerfa12816*01 received by the FTA after 31 March 2017 will no longer be accepted, without exception, and will automatically be rejected.
As of 1 April 2017, only the new version of these forms with reference Cerfa12816*02 will be accepted by the FTA for the application of the Simplified procedure (Form 5000) and for the requests of Standard refund (Form 5001).
Important: Clearstream Banking1 deadline
Any old version of the forms (physical forms) must be received by Clearstream Banking by 15 March 2017 by 14:00 CET at the latest. Past this deadline, the forms with reference Cerfa12816*01 will be rejected with no possible exception.
Please send your documents to the attestation of:
PTR - Tax Services
Clearstream Operations Prague s.r.o.
Futurama Business Park Building B
Sokolovska 662/136b
CZ-186 00 Prague 8
To avoid any risk of rejection, customers are encouraged to use, as soon as possible, only the new versions available on the website of the FTA. The related links can be found on our Tax Forms to use - France page.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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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.