FTA - Instruction on the correct submission of applications for the refund of foreign withholding tax to collective investment schemes

The instruction is valid from 1 August 2021:

• the applications must be submitted in duplicate;
• a copy of form 201 or 209 and a statement of accounts must be submitted as enclosures;
• the restitution claim must already be reduced by the quota attributable to the foreign investors; one claim form must be submitted per financial year.The claims must be submitted no later than three months before the expiry of the forfeiture period.

The entire communication is available here. Further information can be found in Annex III of FTA Circular No. 24 (on collective investment schemes as subject to withholding tax and stamp duties).