The documents below are directed to all shareholders who are entitled to receive dividends in 2016. They describe the treatment of the Luxembourg withholding tax on dividends and give guidelines how to claim back the excessive part of the withheld tax to those shareholders who may qualify for reduced tax rates under double tax treaties or participation exemption rules.
Documents to download full text
|Luxembourg withholding tax rules applicable to dividends - 2016||96 kB|
|Copy of the bank transfer regarding WHT payment 2016||346 kB|
|Copy of dividend withholding tax form 900 submitted to the Lux...||246 kB|