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Unit holder list form

Use this template to list your unit holders and units in circulation for your 98a or percentage declaration request.

Published 12 March 2026

Download the form

Download the Unit holder list (XLS, 80KB) form.

When to use the form

Use this form if you are requesting a Switzerland 98a certification or a percentage declaration to certify your unit holders and the number of units in circulation for the requested period.

What you will need

You will need a list of your unit holders including the:

  • year using the format DD/MM/YYYY to DD/MM/YYYY
  • unit holder code or account number code
  • number of units held.

Help completing the form

If an identifier (tax file number (TFN) or Australian business number (ABN)) is not provided for a unit holder, they will be excluded from the final percentage calculation.

When we can't verify that a unit holder is a resident or the unit holder has not lodged a tax return for the period requested, the residency percentage of units in circulation will be reduced in the certification outcome.

Ensure the total units held matches the total units in circulation

  • on your 98a form for Switzerland, or
  • on NAT 75442 form in section 5 for residency declarations outside of Switzerland.

How to submit the form

You must submit the unit holder list electronically.

Submit the completed form in either:

Within Secure and Practice mail, use:

  • Topic – Income tax
  • Subject – Certificate of residency.

QC105983