Tax return filing abroad Self-certification declaration · Tax return filing abroad...
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1 Name: ____________________________________________________________________________________________________________ Business reg no. (CVR): ____________________________________________________________________________________________________________ Address: ____________________________________________________________________________________________________________ Country of incorporation: ____________________________________________________________________________________________________________ Type of legal person/entity: Active NFE (non-financial entity) Passive NFE (non-financial entity) Listed company Danish types of cohousing (eg housing cooperatives) Public entity or central bank International organisation Financial institution Charitable organisation The GIIN must be stated in connection with financial institutions: Tax return filing abroad Self-certification declaration R15878 Propellant 0220 • Nykredit Bank A/S • CVR-nr. 10 51 96 08 • København Denmark is part of an international effort to prevent tax evasion. Under Danish law, we are therefore required to ask you the questions below. If the business has a TIN in one or more countries other than Denmark, please provide the required information below for each of these countries: Country: __________________________________________ __________________________________________ __________________________________________ TIIN: __________________________________________ __________________________________________ __________________________________________ Type of TIIN: __________________________________________ __________________________________________ __________________________________________ I accept that the information in this declaration and other information regarding the account holder and all the accounts subject to reporting may be disclosed to the Danish tax authorities, SKAT, and tax authorities in other countries in which the account holder may be a tax resident if such countries have concluded a tax information exchange agreement with Denmark. I confirm that the account holder has authorised me to sign in respect of all information in this declaration. Effective from 24. February 2020
Transcript of Tax return filing abroad Self-certification declaration · Tax return filing abroad...
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Name: ____________________________________________________________________________________________________________
Business reg no. (CVR): ____________________________________________________________________________________________________________
Address: ____________________________________________________________________________________________________________
Country of incorporation: ____________________________________________________________________________________________________________
Type of legal person/entity:
ActiveNFE(non-financialentity) PassiveNFE(non-financialentity)
Listedcompany Danishtypesofcohousing(eghousingcooperatives)
Publicentityorcentralbank Internationalorganisation
Financialinstitution Charitableorganisation
TheGIINmustbestatedinconnection withfinancialinstitutions:
Tax return filing abroadSelf-certificationdeclaration
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ykreditB
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øbenhavn
Denmarkispartofaninternationalefforttopreventtaxevasion.UnderDanishlaw,wearethereforerequiredtoaskyouthequestionsbelow.
IfthebusinesshasaTINinoneormorecountriesotherthanDenmark,pleaseprovidetherequiredinformationbelowforeach of these countries:
Country:
__________________________________________
__________________________________________
__________________________________________
TIIN:
__________________________________________
__________________________________________
__________________________________________
TypeofTIIN:
__________________________________________
__________________________________________
__________________________________________
IacceptthattheinformationinthisdeclarationandotherinformationregardingtheaccountholderandalltheaccountssubjecttoreportingmaybedisclosedtotheDanishtaxauthorities,SKAT,andtaxauthoritiesinothercountriesinwhichtheaccountholdermaybeataxresidentifsuchcountrieshaveconcludedataxinformationexchangeagreementwithDenmark.
Iconfirmthattheaccountholderhasauthorisedmetosigninrespectofallinformationinthisdeclaration.
Effectivefrom 24. February2020
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I confirm that all information in this declaration is correct and satisfactory.IwillnotifyNykreditassoonaspossibleofanychangestotheaboveinformation,whichwillrequireanewself-certificationdeclaration.
Ifsigningunderapowerofattorney,pleaseattachacopyofthepowerofattorney.
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FAQ AND HELPIfyouranswerstothequestionsofcountryofincorporationandtaxresidenceinvolvecountriesotherthanDenmark,supplementaryinformationsuchasyourtaxidentificationnumber(TIN)isrequired.Insuchcases,NykreditmayberequiredbylawtoreportcertaininformationtoSKAT(theDanishtaxauthorities),whichmaydisclosetheinformationto other countries.
What is a tax identification number (TIN)?ATINisanumberwhichisusedtoidentifytheindividualtaxpayer.OthercountrieshavespecialTINswhichareonlyusedfortaxpurposes.
If I have a TIN in another country, do I have to pay tax to that country?Notnecessarily.ItdependsontheagreementswhichDenmarkhasconcludedwiththecountryconcerned.Eachcountryhasitsowntaxliabilityrules.Inmostcasesyouwillbeliabletopaytaxinyourcountryofresidence,butspecialcircumstancesmaycauseyoutobeataxresidentofmorethanonecountry.NykreditBankdoesnotprovideadviceontaxresidence.Ifyouareindoubt,youshouldseekadvicefromanaccountantorataxexpert.
What happens if I am liable to pay tax in a country other than Denmark?Denmarkhasconcludedtaxinformationexchangeagree-mentswithseveralcountries,includingallcountriesintheEUandtheUS.IfyouareataxresidentinanyofthecountrieswithwhichDenmarkhasconcludedanagree-ment,NykreditmayberequiredunderDanishtaxlawtoreportinformationaboutyouraccountstotheDanishtaxauthorities.SuchinformationincludesyouridentificationdataandforeignTIN,ifany,aswellasyourbankandcustodyaccountbalances.TheDanishtaxauthoritieswilldisclosetheinformationtotherelevantcountry.
What is the GIIN?GIINisshortfor"GlobalIntermediaryIdentificationNumber",whichisusedtoidentifyfinancialinstitutions.
What is an active NFE and a passive NFE?AnactiveNFEisanentitywhichisnotafinancialinstitutionandinwhichlessthan50%ofthegrossincomeforthepastcalendaryearorotherrelevantreportingperiodispassiveincome*,andinwhichlessthan50%oftheassetsheldbytheentityinthepastcalendaryearorotherrelevantreport-ingperiodareassetsgenerating,orheldforthepurposeofgenerating,passiveincome.Anexampleiscompaniesinwhichmorethan50%ofincomederivesfrommanufactur-ingorthesaleofgoodsorservices.
IncontrasttoanactiveNFE,apassiveNFEisanentityinwhichthepassiveincome*andassetsgenerating,orheldforthepurposeofgenerating,passiveincomeamountsto50%ormore,asdefinedabove.Anexampleisholdingcompanies,theearningsofwhicharechieflyintheformofinvestmentreturnsobtaineddirectlyorthroughsubsidiaries.
For how long is the self-certification declaration valid? Theself-certificationdeclarationisvaliduntilanychangeinthetaxstatusoftheaccountholderorothermandatoryfieldsoftheform.PleaseadviseNykreditofanychangeswhichmaketheinformationinthisself-certificationdeclarationincorrectorincomplete.Inthatcase,youmustcompleteanew,revisedself-certificationdeclaration.
Why do I have to specify which type of TIN I have?SomecountrieshavedifferenttypesofTIN.
What happens if I do not complete this self- certification declaration?Ifyoufailtocompletetheself-certificationdeclaration,NykreditmustreportyourdetailstoSKATfordisclosuretotherelevantcountryasifyouwerenotaDanishtaxresident.
Where do I find additional information?Ifyouhavequestionsconcerningtheself-certificationdeclarationorthisguide,pleasecontactyourauditororyourlocaltaxauthorities.Youcanalsofindadditionalinformation,includingalistofthejudicialdistrictswhichhavesignedanagreementconcerningautomaticexchangeofinformationaswellasdetailsontheinformationrequestedattheOECD'swebsite,oecd.org/tax/transparency/automaticexchangeofinforma-tion.htm.
Where to find helpIfyouhaveanyquestions,pleasecontactusat tel+4570109000.
*Passiveincomemeans,incomefrominvestmentinsecurities.
