FORM - Income and Profit from Movable Assets (RPPM) - Application for exemption from withholding tax on distributed income paid to foreign undertakings for collective investment in transferable securities (UCITS) and certain alternative investment funds (AIFs) - General Tax Code, art. 119 bis, 2
Référence : BOI-FORM-000086 (en vigueur depuis le 2017-04-05)

The same Form in French language is available in the BOI-FORM-000037.




I) Identification of the income beneficiary




Name :
Corporate name :
ISIN code (if available, otherwise another code) :
Full address of registered office :
Number and date of authorisation of the supervisory authority :
Name of the sub-fund :




II) Identification of the management company of the income beneficiary




Name :
Corporate name :
Full address of registered office :




III) Sworn statement




The undersigned, as the representative or management company of the income beneficiary, hereby certifies :
- that the investment company or fund for which the withholding tax exemption is claimed, is the beneficial owner of the distributions
- that the investment company or fund for which the withholding tax exemption is claimed complies, at the date hereof, with all the conditions set out in the table appended hereto
- that the relevant amounts are not paid in a non-cooperative State or territory (NCST) within the meaning of Article 238-0 A
of the General Tax Code




Date and place


Signature and stamp of the representative or management company





.
.
.




IMPORTANT : In the third column, tick the box related to  the Collective
Investment Vehicle (CIV)'s situation for which the withholding tax exemption is claimed and carefully complete  all the information requested in the fourth column. Otherwise this statement
shall be invalidated.




Types of CIV


Characteristics required to benefit from the exemption


Identification of the CIV concerned and statement of compliance with all the required characteristics


Information to provide



UCITS under Directive 2009/65/EC of the European Parliament and of the Council of
13 July 2009 

Authorisation and prospectus



Authorisation number :
.




Key Investor Information Document (KIID)





"UCITS-like" AIFs

Authorisation



Authorisation number :
.




Depositary subject to prudential oversight and complying with the obligations laid down by Article 21 of
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011



Identification of the depositary : full contact details, name, address, identification and/or registration number :
.
.
.




Management company acting on behalf of the fund or, otherwise, technical and human resources at fund level to manage it




Identification of the management company : full contact details, name, address, identification and/or registration number
: 
.
.
.




Financial statements certified by a statutory auditor



Identification of the statutory auditor : full contact details, name, address, identification and/or registration number
: 
.
.
.




Commitment to comply with the rules set out in the UCITS Directive





AIFs belonging to the category of "AIFs open to non-professional investors" other than "UCITS-like" AIFs

Authorisation



Authorisation number :
.




Depositary subject to prudential oversight and complying with the obligations laid down by Article 21 of
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011



Identification of the depositary : full contact details, name, address, identification and/or registration number :
.
.
.




Management company acting on behalf of the fund or, otherwise, technical and human resources at fund level to manage it




Identification of the management company : full contact details, name, address, identification and/or registration number
: 
.
.
.




Financial statements certified by a statutory auditor



Identification of the statutory auditor : full contact details, name, address, identification and/or registration number
: 
.
.
.




Compliance with the criteria of Article 50
of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 : authorisation,
oversight, cooperation, equivalent protection rules for unit-holders (division of risk) on UCITS asset mix requirements





AIFs "open to professional investors" and under certain conditions to non-professional investors

Authorisation or registration



Authorisation number :
.




Depositary subject to prudential oversight and complying with the obligations laid down by Article 21 of
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011



Identification of the depositary : full contact details, name, address, identification and/or registration number :
.
.
.




Management company acting on behalf of the fund or, otherwise, technical and human resources at fund level to manage it




Identification of the management company : full contact details, name, address, identification and/or registration number
: 
.
.
.




Financial statements certified by a statutory auditor



Identification of the statutory auditor : full contact details, name, address, identification and/or registration number
: 
.
.
.



AIFs equivalent to closed-end investment companies ("Sociétés d'Investissement à Capital Fixe - SICAF") governed by French law

Management company



Identification of the management company : full contact details, name, address, identification and/or registration number
: 
.
.
.




Depositary subject to prudential oversight and complying with the obligations laid down by Articles 22 et seq.
of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009



Identification of the depositary : full contact details, name, address, identification and/or registration number :
.
.
.




Financial statements certified by a statutory auditor



Identification of the statutory auditor : full contact details, name, address, identification and/or registration number
: 
.
.
.



AIFs equivalent to a real estate collective investment schemes ("Organismes de placement collectif immobilier - OPCIs") and professional OPCIs governed by French law


Authorisation



Authorisation number:
.




Depositary subject to prudential oversight and complying with the obligations laid down by Article 21 of
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011



Identification of the depositary : full contact details, name, address, identification and/or registration number :
.
.
.




Management company acting on behalf of the fund or, otherwise, technical and human resources at fund level to manage it




Identification of the management company : full contact details, name, address, identification and/or registration number
: 
.
.
.




Financial statements certified by a statutory auditor



Identification of the statutory auditor : full contact details, name, address, identification and/or registration number
: 
.
.
.




Assets composed of at least 60 % of buildings built or bought to let (not for resale) directly or through shares in
partnerships or unlisted companies and at least 10 % of liquidities (deposits, cash assets, liquid financial instruments)