Important Tax Notice for Estonian Resident Investors in Summus Capital Bonds

This is a one-time reminder for individuals being Estonian tax residents and who have subscribed or plan to subscribe to Summus Capital OÜ bonds (ISIN EE0000001493 for bond maturing in 2029 and ISIN LV0000860187 for bond maturing in 2027) via an investment account and wish to defer income tax liability in accordance with the Estonian Income Tax Act.

To ensure that gross interest (without tax withholding) can be paid directly into your investment account, investors must inform the issuer in advance of this intent.

We kindly ask you to complete and return the Declaration for Tax Deferral form at https://summus.ee/for-investors/ at least 10 business days prior to the interest payment date.

Please note that late applications will only apply starting from the next interest payment cycle. Interest payment dates for the Summus Capital bonds are:

1.     For bonds with ISIN EE0000001493 maturing in 2029 – 30 September, 30 December, 30 March and 30 June;

2.     For bonds with ISIN LV0000860187 maturing in 2027 – 11 September, 11 December, 11 March and 11 June.

For more information on the ongoing bond offering taking place till June 20th, please visit: https://summus.ee/for-investors.