Form descriptions – Relief at source – Slovak equities (CBL)
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
Important: Clients must select one one-time certificate, either for CBL, or CBF, as applicable for their account, meaning:
- CBL clients are requested to provide the CBL version of the form;
- CBF clients, including those with CBF-i accounts, are requested to provide the CBF version.
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 CBL 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.