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This excerpt taken from the SAP 20-F filed Mar 26, 2009. http://www.bzst.bund.de.
The German claim for refund form may be obtained from the German
tax authorities at the same address where applications are
filed, or from the Embassy of the Federal Republic of Germany,
4645 Reservoir Road NW, Washington, D.C. 20007.
U.S. Holders must also submit to the German tax authorities
a certification of their U.S. residency status (IRS
Form 6166). This certification can be obtained from the
Internal Revenue Service by filing a request for certification
with the Internal Revenue Service, P.O. Box 42530,
Philadelphia, PA
19101-2530
or, by private delivery service to Citibank, Attention: IRS
Lockbox Operations, 1617 Brett Road, New Castle, DE
19720-2425.
Requests for certification of U.S. residency status are to
be made by filing Form 8802 Application for United States
Residency Certification.
In accordance with arrangements under the Deposit Agreement, the
Depositary (or a custodian as its designated agent) holds the
ordinary shares and receives and distributes dividends to the
U.S. Holders. The Depositary has agreed, to the extent
practicable, to perform administrative functions necessary to
obtain the refund of amounts withheld in excess of the Treaty
rate for the benefit of U.S. Holders who supply the
necessary documentation.
In order to claim a refund, the U.S. Holder should deliver
an IRS Form 6166 certification to the Depositary along with
the completed claim for refund form. In the case of ADRs held
through a broker or other financial intermediary, the required
documentation should be delivered to such broker or financial
intermediary for forwarding to the Depositary. In all other
cases, the U.S. Holders should deliver the required
documentation directly to the Depositary. The Depositary will
file the required documentation with the German tax authorities
on behalf of the U.S. Holders.
The German tax authorities will issue the refunds, which will be
denominated in euro, in the name of the Depositary. The
Depositary will convert the refunds into dollars and issue
corresponding refund checks to the U.S. Holders or their
brokers.
This excerpt taken from the SAP 20-F filed Apr 2, 2008. http://www.bzst.bund.de.
The German claim for refund form may be obtained from the German
tax authorities at the same address where applications are
filed, or from the Embassy of the Federal Republic of Germany,
4645 Reservoir Road NW, Washington, D.C. 20007.
U.S. Holders must also submit to the German tax authorities
a certification of their U.S. residency status (IRS
Form 6166). This certification can be obtained from the
Internal Revenue Service by filing a request for certification
with the Internal Revenue Service, P.O. Box 42530,
Philadelphia, PA
19101-2530
or, by private delivery service to Citibank, Attention: IRS
Lockbox Operations, 1617 Brett Road, New Castle, DE
19720-2425.
Requests for certification of U.S. residency status are to
be made by filing Form 8802 Application for United States
Residency Certification.
In accordance with arrangements under the Deposit Agreement, the
Depositary (or a custodian as its designated agent) holds the
ordinary shares and receives and distributes dividends to the
U.S. Holders. The Depositary has agreed, to the extent
practicable, to perform administrative functions necessary to
obtain the refund of amounts withheld in excess of the Treaty
rate for the benefit of U.S. Holders who supply the
necessary documentation.
In order to claim a refund, the U.S. Holder should deliver
an IRS Form 6166 certification to the Depositary along with
the completed claim for refund form. In the case of ADSs held
through a broker or other financial intermediary, the required
documentation should be delivered to such broker or financial
intermediary for forwarding to the Depositary. In all other
cases, the U.S. Holders should deliver the required
documentation directly to the Depositary. The Depositary will
file the required documentation with the German tax authorities
on behalf of the U.S. Holders.
The German tax authorities will issue the refunds, which will be
denominated in euro, in the name of the Depositary. The
Depositary will convert the refunds into dollars and issue
corresponding refund checks to the U.S. Holders or their
brokers.
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