16.05.24
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