ICMSA Publication


ICMSA Bulletin 240516/64 – Procedure applicable to Eurobonds to be issued by Icelandic issuers as stand-alone or drawdown of a programme

It was recently identified that two clarifications were needed regarding the Icelandic Eurobonds tax procedures. The two clarifications are:

1. The RSK exemption letter is not required for securities issued by the Central Bank of Iceland.

2. For all other issuances, a RSK exemption letter is required, and must also be obtained for each security issued under a programme.

Further information is available on the Icelandic Tax Authorities website, ISIN exemptions | Skatturinn – skattar og gjöld

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