EUROPEAN COMMISSION
Brussels, 19.6.2023
COM(2023) 324 final
ANNEXES
to the
Proposal for a Council Directive
on Faster and Safer Relief of Excess Withholding Taxes
{SEC(2023) 243 final} - {SWD(2023) 215 final} - {SWD(2023) 216 final} - {SWD(2023) 217 final}
ANNEX I
DIGITAL TAX RESIDENCE CERTIFICATE AS REFERRED TO IN ARTICLE 4
Technical requirements
1.The digital tax residence certificate shall:
–be issued with an electronic seal in conformity with Regulation (EU) No 910/2014 of the European Parliament and of the Council 1 ;
–offer the possibility of both human- and machine-readable format presentations of the digital tax resident certificate with PDF documents or similar other formats which can be used in the automated systems;
–be printable;
–contain an open text box for inclusion of information under Article 4(g).
2.Member States may introduce a verification process through verifiable credentials if the technical requirements in the Union are met.
A Committee shall support the Commission with the implementation of the digital tax residence certificate by Member States. In addition, the Committee may provide technical support regarding any possible changes of the technical basis of the digital tax residence certificate or new technical developments.
ANNEX II
REPORTING AS REFERRED TO IN ARTICLE 9 and 15
Certified financial intermediaries shall provide the following information in the corresponding xml format:
|
Type of information |
Specification |
|
A. Information regarding the person that is providing the information |
|
|
Name of the financial intermediary |
|
|
EUID, Legal Entity Identifier (LEI) or alternative |
|
|
Official address |
|
|
Other relevant data |
Tax identification number and email address |
|
B. Information regarding the recipient of the dividend or interest payment |
|
|
Identification of the financial intermediary or final taxpayer receiving the dividend or interest payment |
|
|
I.Individual |
Name, TIN, date of birth, address |
|
II.Legal person |
Name, LEI, TIN, address, EUID |
|
Investment account number |
Number of the safekeeping account where the securities are hold by the financial intermediary/taxpayer receiving the payment |
|
C. Information regarding the payor of the dividend or interest payment |
|
|
Identification of the financial intermediary from whom the reporter receives the dividend or interest payment |
|
|
I.Individual |
Name, TIN, date of birth, address |
|
II.Legal person |
Name, LEI, TIN, address, EUID |
|
Investment account number |
Number of the safekeeping account where the securities were hold by the financial intermediary sending the payment |
|
D. Information regarding the dividend or interest payment |
|
|
Issuer |
Name, LEI or TIN or EUID, official address |
|
ISIN number |
Identification of the issuer and the security |
|
Security type |
Cash dividends, dividends-in-kind, mixed in-kind and cash dividends and interest |
|
COAF (Official Corporate Action Event Identifier) |
Identification of the event (dividend/interest distribution) |
|
Relevant dates |
Ex-dividend date, record date, settlement date (if done or a mark in case not yet produced), payment date, coupon date |
|
Amount of dividend or interest received/to be received and currency |
Gross amount, net amount, Withholding Tax rate applied or to be applied, amount withheld |
|
Cash account number |
Account number to which the payment has been transferred |
|
E. Information regarding application of anti-abuse measures |
|
|
Information about holding period of underlying publicly traded shares |
Two boxes: 1) for underlying shares acquired 2 days or more before the ex-dividend date – number of shares
(First In First Out ‘FIFO’ to be used in case of regular trading positions) |
|
Information about financial arrangement |
Indicate evidence of any financial arrangement involving underlying publicly traded shares that has not been settled, expired or otherwise terminated at the ex-dividend date |