The material below is directed to all shareholders who will be entitled to receive dividends on the dividend record date.
It explains the treatment of the Luxembourg withholding tax on dividends and it gives 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.
Evidence of withholding tax payment to the Luxembourg auth.
Declaration of divid. withholding tax to the Luxembourg auth.