АО "ФИНАМ" сообщает, что поступила информация от НРД НКО АО о корпоративном действии «Подтверждение освобождения от налога на нерезидента»
| Реквизиты корпоративного действия |
| Референс корпоративного действия |
897098 |
| Код типа корпоративного действия |
WTRC |
| Тип корпоративного действия |
Подтверждение освобождения от налога |
| Признак обязательности КД |
VOLU Добровольное событие, для участия требуются инструкции |
| Статус обработки |
Полная информация |
| Дата КД (план.) |
03 мая 2024 г. |
| Информация о ценных бумагах |
| Референс КД по ценной бумаге |
Наименование ценной бумаги |
Категория |
Депозитарный код выпуска |
ISIN |
| 897098X36669 |
Kering S.A. ORD SHS |
акции обыкновенные |
FR0000121485 |
FR0000121485 |
| Детали корпоративного действия |
| Дата фиксации |
03 мая 2024 г. |
| Последний срок подачи инструкций по налоговым льготам |
03 апреля 2024 г. 17:00 |
| Идентификатор LEI эмитента |
549300VGEJKB7SVUZR78 |
| Варианты корпоративного действия |
| Номер варианта |
001 |
| Тип варианта |
OTHR Прочее |
| Признак обработки по умолчанию |
Нет |
| Дата и время окончания приема инструкций по корпоративному действию, установленные
НКО АО НРД |
27 апреля 2024 г. |
| Варианты корпоративного действия |
| Номер варианта |
002 |
| Тип варианта |
NOAC Не участвовать |
| Признак обработки по умолчанию |
Да |
| Связанные корпоративные действия |
| Код типа КД |
Референс КД |
Референс КД по ЦБ |
| DVCA |
896702 |
896702X36669 |
|
Notes on Form 5000
Validity
Please also take the following conditions into consideration:
• The original document is valid as from the date stamp of the tax authorities until
31 December of the same year (a specific rule applies for the application of the 12.8%
on non-resident individuals - see below section 'Statutory withholding tax rate 12.8%
applicable to non-resident individual beneficial owners').
• A certificate of residence can only be used for the simplified procedure if the
date stamp (in section IV) is before, or on at the latest, the relevant dividend record
date for which relief is sought.
• An administrative tolerance to extend the validity until 31 March of the year following
the date stamp is usually granted. This tolerance period is subject to us receiving
the new certificate in the course of the year following the date stamp.
• We will confirm the extension of validity via a Tax Newsflash each December.
• Please note that any payments made at the DTA rate between 1 January and 31 March
by relying on the administrative tolerance described above, will be reversed at the
maximum rate if the certificate is not renewed.
• Another administrative tolerance is to accept a Certificate of Residence (CoR),
in paper or electronic form1, in annex of the Form 5000; replacing the certification
of the foreign tax authorities in Box IV of Form 5000.
1 The electronic Certificate of Residence (eCoR) that is accepted by the French Tax
Administration (FTA) is the one that is directly downloadable from the local Tax Authorities
website/portal by the tax payer, fiscal resident or by its tax advisor or custodian
(if allowed). The eCoR can generally be authenticated by a QR code or barcode. The
Tax Authorities’ list of countries for which the eCoR is currently accepted by the
FTA are: Belgium, Portugal and Spain. At this stage, the CoR issued by Canada, United
Arab Emirates, Hong Kong, United Kingdom and United States are accepted in annex of
a Form 5000 (replacing the section IV), however it must be an original paper document
(i.e., wet-ink signature). As this administrative tolerance is not yet published in
the FTA official guidance, please be advised that there is an increased risk that
this administrative tolerance may at any time be partially revoked or amended.
Requirements
This form consists of three copies, each of two pages. All copies should be completed
and filed with the competent tax authorities in the beneficial owner’s country of
residence.
• The tax authorities complete the certificate of residence on the copies intended
for the paying agent or issuer in France and return them to the applicant.
• The tax authorities keep the first copy for their own records.
• The applicant keeps the second copy for its own records.
• The third copy must be sent to us to be forwarded to the paying agent or issuer
in France.
• The certificate of residence must be consistent with the Tax relief certificate.
This means if you have a segregated own or segregated third party account, the corresponding
name and beneficial owner type should be written on the certificate of residence.
Бланк налогового сертификата по форме налоговых органов Франции на английском языке
приложен к сообщению.
Опции 1 и 2, представленные в настоящем корпоративном действии, являются техническими.
Срок для участия в корпоративном действии указан в поле «Последний срок подачи инструкций
по налоговым льготам».
ОБРАЩАЕМ ВНИМАНИЕ, ЧТО В СВЯЗИ С ДЕЙСТВУЮЩИМИ ОГРАНИЧЕНИЯМИ ПО СЧЕТАМ НРД В ВЫШЕСТОЯЩИХ
ИНОСТРАННЫХ ДЕПОЗИТАРИЯХ ВОЗМОЖНОСТЬ УЧАСТИЯ В ДАННОМ КОРПОРАТИВНОМ ДЕЙСТВИИ НЕ МОЖЕТ
БЫТЬ ГАРАНТИРОВАНА.
О СНЯТИИ ОГРАНИЧЕНИЙ И ВОЗМОЖНОСТИ ПОЛУЧЕНИЯ НАЛОГОВЫХ ЛЬГОТ ИНФОРМАЦИЯ БУДЕТ НАПРАВЛЕНА
ДОПОЛНИТЕЛЬНО.
Текст сообщения от Euroclear Bank S.A./N.V.:
--------------- EVENT DETAILS -------------------
APPLICATION OF THE TREATY RATE OF WITHHOLDING TAX AT SOURCE ON
KERING DIVIDEND PAYMENT MAY BE GRANTED THROUGH THE
SIMPLIFIED' PROCEDURE TO BENEFICIAL OWNERS THAT ARE +
RESIDENT IN A TAX TREATY COUNTRY EXCEPT SWISS INVESTMENT FUNDS
AND + ENTITLED TO THE RELEVANT DOUBLE TAXATION AGREEMENT +
.
INDEPENDENT FROM THE 'SIMPLIFIED' PROCEDURE TAX RELIEF MAY BE
GRANTED TO COLLECTIVE INVESTMENT VEHICLES, EXEMPT ENTITIES AND
FRENCH RESIDENTS (NOT INDIVIDUALS).
FOLLOWING THE VOTE OF THE 2013 FINANCE BILL, WITHHOLDING TAX
EXEMPTION AT SOURCE FOR FRENCH INDIVIDUAL BENEFICIAL
OWNERS (PERSONNES PHYSIQUES) WILL NO LONGER BE OFFERED.
.
APPLICATION OF THE TREATY RATE OF WITHHOLDING TAX ON
KERING DIVIDEND PAYMENT MAY ALSO BE GRANTED
THROUGH THE 'STANDARD' PROCEDURE TO ALL BENEFICIAL
OWNERS RESIDENT IN A TAX TREATY COUNTRY. THIS PROCEDURE
WILL NOT RESULT IN THE TREATY RATE BEING PAID AT SOURCE
BUT INSTEAD WILL BE CREDITED UPON RECEIPT OF FUNDS FROM
THE CLAIM.
.
TO OBTAIN THE ABOVE MENTIONED TAX RELIEF AT SOURCE
PARTICIPANTS SHOULD SEND ALL RELEVANT DOCUMENTS SUCH THAT
THEY ARE RECEIVED BY EUROCLEAR 5 BUSINESS DAYS BEFORE PAYMENT DATE
AND THE TAX BREAKDOWN BY RATE (ALLOCATION OF INFORMATION) ON OR
BEFORE MENTIONED IN FIELD 'TAX BREAKDOWN DATE (TAXB)'.
ORIGINAL TAX CERTIFICATES: PD -5BD
BREAKDOWNS:'TAX BREAKDOWN DATE' (TAXB)'
PLEASE CONSULT OUR WEBSITE TO DETERMINE WHICH DOCUMENTS ARE
RELEVANT FOR YOUR SPECIFIC BENEFICIAL OWNERS.
IF YOU HOLD THE SECURITIES IN AN OMNIBUS ACCOUNT YOU WILL
NEED TO SEND A HOLDING BREAKDOWN. THIS MUST BE PROVIDED ON
OR BEFORE RECORD DATE 16.00H BRUSSELS TIME.
ANY BREAKDOWN MUST BE SENT AS PER OUR EXCEL OR SWIFT
TEMPLATE ALSO AVAILABLE ON OUR WEBSITE.
PLEASE SEND YOUR EXCEL BREAKDOWN TO THE FOLLOWING EMAIL
ADDRESS: TAX.BREAKDOWN(AT)EUROCLEAR.COM
PLEASE ONLY USE THIS ADDRESS TO SEND YOUR BREAKDOWNS.
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