EUR 0.45 per share
What is the Luxembourg withholding tax (“WHT”)?
Luxembourg applies a withholding tax on dividends paid to investors or Luxembourg securities at a current rate of 15%.
Do I qualify for a lower WHT rate?
Investors may qualify for a reduction or an exemption in the WHT paid on their dividends proceeds; however, all investors have different circumstances with regard to their own coverage under any Double Tax Treaty (“DTT”) between their country of tax residence and Luxembourg or under Luxembourg domestic tax law and therefore should consult a qualified tax advisor to ensure that they are personally eligible for a reduced rate or for an exemption.
If lower WHT rate is applicable, what do I need to do?
In case you are eligible for a reduced rate or for an exemption, you can claim a refund to tax administration after the payment of the dividend. Please consult with your own tax advisor for further details in this respect.
Alternatively, in case you are eligible for a reduced rate or for an exemption and you would like to apply for an upfront withholding tax relief (conditions apply), please liaise with Shurgard Self Storage SA for further information before 31 August 2019:
Director of Investor Relations
This is not tax advice. Please consult with a tax advisor to see if you are eligible to apply for a refund of (excess) taxes withheld on your dividend income.