Lamsrust schreef op 2 maart 2020 12:38:
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Geen vreemde vraag, want dat ligt sinds de Westfield acquistie nogal complex.
The securities of Unibail-Rodamco-Westfield (URW) are comprised of one share in Unibail-Rodamco-Westfield SE (URW SE) and one class A share in WFD Unibail-Rodamco N.V. (WFD UR NV) (together being the “Stapled Shares”); they are listed on Euronext Amsterdam (market of reference) and Euronext Paris under a single quotation line (ticker: URW).
Dividends attached to the Stapled Shares can be distributed by either URW SE (a French company) or WFD UR NV (a Dutch company) or both.
In summary it is expected that:
› Dividends distributed by WFD UR NV will be paid net of a Dutch dividend withholding tax of 15%;
› Dividends distributed by URW SE will be paid net of a default French dividend withholding tax of 30%. Het Franse standaard tarief kan worden verlaagd naar 12.8% indien je aantoont dat je een prive persoon bent die in NL woont. Hiervoor moet je specifieke formulieren invullen.