Forms descriptions – relief at source – Bulgarian debt securities
This paragraph provides information regarding the various tax forms to be completed in order to benefit from relief at source of withholding tax on interest from Bulgarian non-listed corporate bonds, non-listed mortgage bonds, non-listed municipal bonds (collectively “non-listed bonds”). The templates of the forms are available on our Tax Forms to use section.
One-Time Certificate for Bulgarian Withholding Tax purposes
The One-Time Certificate for Bulgarian Withholding Tax purposes should be submitted by all customers in order to confirm amongst others whether the Bulgarian non-listed debt securities are held on behalf of third parties or not.
How many are provided? | One per Clearstream Banking account |
Who completes it? | Clearstream Banking customer |
How often is it provided? | Once, it is valid until revoked, unless there is a change in circumstances |
When is it provided? | The latest 11 business days before the applicable interest payment date |
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? | Once per calendar year |
When is it provided? | The latest 11 business days before the applicable interest payment date |
Copy or original? | Original required |
List of beneficial owners
The list of beneficial owners should be complete by all customers holding the Bulgarian non-listed bonds on behalf of third parties.
Who completes it? | Clearstream Banking customer |
How often is it provided? | One per tax relief at source application |
When is it provided? | The latest 11 business days before the applicable interest payment date |
Copy or original? | In original via postal mail |