Guidance on the Investor Self-Declaration is now available

News, 10/9/2020

The Tax Administration has published detailed guidance on The contents, period of validity and verifying the reliability of the Investor Self-Declaration. The guidance is for Authorised Intermediaries, but it can also be applied by publicly listed companies that pay dividends.

The guidance concerns the Investor Self-Declaration (ISD) in accordance with the Tax Administration's decision that has been issued on 14 September 2020. Based on the ISD, the Authorised Intermediary or the payor can determine whether the beneficiary receiving dividends on nominee-registered shares is entitled to tax treaty benefits. The guidance discusses the contents and validity period of the ISD and the procedure with which the Authorised Intermediary or the payor verifies its reliability.

Further information: