In order to be able to avail of the tax benefits available in the respective markets noted below for the year 2022, all non-resident investors are advised to update their Certificates of Tax Residence, issued for the year 2022. As customary, such certificates remain valid for the calendar year of issuance. The pertinent details of the investor on the issued Certificate of Tax Residence (i.e. name, address, etc.) has to match the name and address associated with the client’s account.
In Czech Republic, the Certificate of Tax Residence must be an original document or alternatively a certified copy, with a wet ink signature and/or stamp. In case the document does not have a wet ink signature and/or stamp, the document must be certified by a notary, confirming the document is an original document or a true copy of the original document issued by the tax authority of the particular country, and must also be apostilled. In this market, the Certificate of Tax Residence shall also be supported by a Beneficial Owner Declaration. The requirements for Beneficial Owner Declarations are as follows: