To apply the reduced withholding tax rate to your royalty payments from C&C Digital Services OÜ (UniteSync), Estonian law requires a Certificate of Tax Residency (CoR / CoTR) issued by your national tax authority. Without it we must withhold the statutory 10% — with a valid certificate on file, eligible payees pay 0%.
This article explains, country by country, how to request the document.
A certificate that:
Is issued by your official tax authority (not self-declared, not a tax return)
States you are resident for tax purposes for the relevant calendar year
Mentions the double tax treaty with Estonia (or cites the treaty article — usually Article 12, Royalties)
Is dated within the current tax year (or year just ended)
PDF, JPG or PNG accepted. Upload at the secure link we sent you.
Issuing authority: HM Revenue and Customs (HMRC)
Form: Online Certificate of Residence service, or form RES1 by post
Processing time: 15–30 working days
Cost: Free
Tax ID needed: UTR (Unique Taxpayer Reference) or National Insurance number
Tip: The online application is faster than posting RES1. If you have a UK accountant they can apply on your behalf via HMRC's agent portal. Specify the certificate is for the UK–Estonia Double Tax Treaty, Article 12 (Royalties).
Issuing authority: Agencia Estatal de Administración Tributaria (AEAT)
Form: Certificado de residencia fiscal a efectos del Convenio con Estonia
Apply at: Sede Electrónica AEAT → Certificaciones Tributarias (requires Cl@ve PIN, DNIe or FNMT certificate)
Processing time: 10–20 working days
Cost: Free
Tax ID needed: NIE / NIF
Tip: You must specifically request the "a efectos del Convenio" version. The standard residency certificate is not accepted for treaty rate application.
Issuing authority: DGFiP, via your local Service des Impôts des Particuliers (SIP)
Form: Formulaire 730-SD — Attestation de résidence fiscale
Apply at: Your personal account on impots.gouv.fr (secure messaging), in person at your local SIP, or by post
Processing time: 1–2 months
Cost: Free
Tax ID needed: Numéro fiscal de référence
Tip: Mention the France–Estonia tax treaty explicitly. A generic avis d'imposition (tax notice) is not equivalent.
Issuing authority: Agenzia delle Entrate
Form: Certificato di residenza fiscale ai fini convenzionali (for treaty purposes)
Apply at: In person at your local Agenzia delle Entrate office, or online via Fisconline / Entratel with SPID or CIE credentials
Processing time: 20–30 days
Cost: Free, plus a €16 marca da bollo (revenue stamp) on the application
Tax ID needed: Codice Fiscale
Tip: Be sure to request the "ai fini convenzionali" version — the generic one is not accepted abroad.
Issuing authority: Canada Revenue Agency (CRA), International and Ottawa Tax Services Office
Form: Certificate of Residency (letter — no specific form number)
Apply at: CRA "My Account" online, by phone 1-800-959-8281, or by mail to the Sudbury Tax Centre
Processing time: ~30 days (longer March–June, peak tax season)
Cost: Free
Tax ID needed: Social Insurance Number (SIN) or Business Number
Tip: Form NR301 is a declaration only — it is NOT a residency certificate and is not sufficient on its own.
Issuing authority: Bundeszentralamt für Steuern (BZSt) or your local Finanzamt
Form: Ansässigkeitsbescheinigung (Bescheinigung über die steuerliche Ansässigkeit)
Apply at: Your local Finanzamt, in writing (free-form letter or via ELSTER online portal)
Processing time: 2–4 weeks
Cost: Free
Tax ID needed: Steuer-Identifikationsnummer (Steuer-ID)
Tip: Specify it's for the Estonia DTA, Article 12 Royalties.
Issuing authority: Belastingdienst
Form: Woonplaatsverklaring (residence statement)
Apply at: Through your Mijn Belastingdienst account, by phone (BelastingTelefoon), or in writing
Processing time: 2–6 weeks
Cost: Free
Tax ID needed: BSN (citizen service number) or RSIN (for entities)
Issuing authority: SPF Finances / FOD Financiën
Form: Attestation de résidence fiscale (formulaire 276 Conv. with Estonia annex, or stand-alone letter)
Apply at: Through MyMinfin online portal, or your local Centre des contributions / belastingkantoor
Processing time: 2–4 weeks
Cost: Free
Tax ID needed: Numéro national / Rijksregisternummer
Issuing authority: Revenue Commissioners
Form: Letter of Residency
Apply at: Via Revenue's MyEnquiries service (myAccount portal) — request a "Letter of Residence"
Processing time: ~10 working days
Cost: Free
Tax ID needed: PPS Number
Issuing authority: Skatteverket
Form: Hemvistintyg (Certificate of Tax Residence)
Apply at: skatteverket.se (request through your account) or by phone
Processing time: ~2 weeks
Cost: Free
Tax ID needed: Personnummer / Organisationsnummer
Issuing authority: Skatteetaten
Form: Bostedsbekreftelse (Certificate of Tax Residence)
Apply at: Via Altinn portal or by contacting Skatteetaten directly
Processing time: 2–3 weeks
Cost: Free
Tax ID needed: Fødselsnummer (personal ID number)
Issuing authority: Skattestyrelsen
Form: Erklæring om skattemæssig hjemsted (Tax residence certificate)
Apply at: Through TastSelv (skat.dk) — Kontakt → request certificate
Processing time: 1–3 weeks
Cost: Free
Tax ID needed: CPR number
Issuing authority: Verohallinto (Finnish Tax Administration)
Form: Asuinpaikkatodistus (Certificate of Residence)
Apply at: Via MyTax (OmaVero) or by phone
Processing time: ~2 weeks
Cost: Free
Tax ID needed: Henkilötunnus (personal identity code)
Issuing authority: Cantonal tax administration (your canton of residence)
Form: Bescheinigung des Wohnsitzes / Attestation de résidence fiscale (cantons issue their own)
Apply at: Your cantonal tax office, by letter or online (cantonal portal)
Processing time: 1–4 weeks depending on canton
Cost: Free in most cantons; some charge CHF 20–40
Tip: Mention the Swiss–Estonia DTA, Article 12 — particularly important because the MFN clause in this treaty drives 0% rates for many other EU countries.
Issuing authority: Nemzeti Adó- és Vámhivatal (NAV)
Form: Illetőségi igazolás (Residence Certificate)
Apply at: NAV Ügyfélportál online or in person at your local office
Processing time: ~3 weeks
Cost: Free
Issuing authority: Skatturinn (Iceland Revenue and Customs)
Form: Skattvottorð (Tax Residence Certificate)
Apply at: Via skattur.is portal or by emailing the international department
Processing time: 2–3 weeks
Cost: Free
Issuing authority: Administration des contributions directes (ACD)
Form: Certificat de résidence fiscale
Apply at: In writing to your bureau d'imposition, or via MyGuichet.lu
Processing time: 2–4 weeks
Cost: Free
If your country isn't listed but you're tax resident in a country with a treaty with Estonia, the process is broadly similar:
Contact your national tax authority (the equivalent of HMRC / IRS)
Request a Certificate of Tax Residency for the relevant calendar year
Ask for it to mention the double tax treaty with Estonia (or treaty Article 12, Royalties)
Upload the PDF when you receive it
For most countries this is free and takes 2–6 weeks.
Contact us via the chat widget on this page — we'll help you identify the right form and authority for your country.
