Important Notice The Depository Trust Company B #: 1608‐14 Date: September 11, 2014 To: All Participants Category: Dividends From: International Services Attention: Operations, Reorg & Dividend Managers, Partners & Cashiers Tax Relief – Country: Belgium UMICORE CUSIP: 90420M104 Subject: Record Date: 09/02/2014 Payable Date: 09/19/2014 NO EDS Questions regarding this Important Notice may be directed to GlobeTax 212‐747‐9100. Important Legal Information: The Depository Trust Company (“DTC”) does not represent or warrant the accuracy, adequacy, timeliness, completeness or fitness for any particular purpose of the information contained in this communication, which is based in part on information obtained from third parties and not independently verified by DTC and which is provided as is. The information contained in this communication is not intended to be a substitute for obtaining tax advice from an appropriate professional advisor. In providing this communication, DTC shall not be liable for (1) any loss resulting directly or indirectly from mistakes, errors, omissions, interruptions, delays or defects in such communication, unless caused directly by gross negligence or willful misconduct on the part of DTC, and (2) any special, consequential, exemplary, incidental or punitive damages. To ensure compliance with Internal Revenue Service Circular 230, you are hereby notified that: (a) any discussion of federal tax issues contained or referred to herein is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code; and (b) as a matter of policy, DTC does not provide tax, legal or accounting advice and accordingly, you should consult your own tax, legal and accounting advisor before engaging in any transaction. DTCC offers enhanced access to all important notices via a Web-based subscription service. The notification system leverages RSS Newsfeeds, providing significant benefits including real-time updates and customizable delivery. To learn more and to set up your own DTCC RSS alerts, visit http://www.dtcc.com/subscription_form.php. Non-Confidential 1 UMICORE has announced a cash divi- DIVIDEND EVENT DETAILS dend (subject board to approval). BNY Mellon acts as Depositary for the COUNTRY OF ISSUANCE BELGIUM company’s American Depositary Receipt (“DR”) program. ISSUE UMICORE Holders of Umicore may be eligible to re- ceive favorable or reduced withholding tax CUSIP# 90420M104 relief. Further details on eligibility, docu- mentation, limitations, fees, charges and DEPOSITARY BNY MELLON deadlines are included below. DEPOSITARY RECEIPT SEPTEMBER 2, 2014 On September 19, 2014, all holders will RECORD DATE receive this dividend net of the full Belgian DEPOSITARY RECEIPT SEPTEMBER 19, 2014 statutory withholding tax of 25% with the PAY DATE possibility to reclaim as outlined in the DEPOSITARY RECEIPT below Eligibility Matrix. GROSS DIVIDEND RATE TBD ON PAY DATE ORD GROSS DIVIDEND € 0.50 RATE ON PAY DATE RATIO 1 ORD : 2 DRs STATUTORY WHT RATE 25% CHARGES & DEADLINES MINIMUM SERVICE FINAL SUBMISSION PAYMENT DEPOSITARY FILING METHOD BATCH CHARGE PER DEADLINE METHOD SERVICE CHARGE BENEFICIAL (8:00PM EST) HOLDER UP TO $0.0075 per PRIMARY LONG PRIMARY LONG CHECK DEPOSITARY $25 OCTOBER 10, 2014 FORM BATCH FORM BATCH RECEIPT (“DR”) UP TO $0.0075 per POST PAY DATE, LONG FORM CHECK DEPOSITARY $25 OCTOBER 31, 2018 ONGOING RECEIPT (“DR”) 1 ELIGIBILITY MATRIX RECLAIM RATE DESCRIPTION ELIGIBLE RESIDENTS DOCUMENTATION REQUIRED RATE NON-TREATY UNFAVORABLE – 25% 0% NONE COUNTRIES 1. ESP SUBMISSION 2. COVER LETTER 3. CERTIFIED FORM DIV 276 FAVORABLE – 20 % EGYPT, THAILAND, 5% 4. POWER OF ATTORNEY LONG FORM TURKEY 5. CREDIT ADVICE / CERTIFICA- TION OF DIVIDEND PAYMENT 6. AUTHORIZATION LETTER 1. ESP SUBMISSION U.S. INDIVIDUALS (IRAs & 2. COVER LETTER SEPs INCLUDED) 3. FORM DIV 276 U.S. CHARITIES FAVORABLE – 15% 4. IRS FORM 6166 10% U.S. CORPORATIONS LONG FORM 5. POWER OF ATTORNEY U.S. OTHER ENTITIES S- CORP, PARTNERSHIP, 6. CREDIT ADVICE / CERTIFICA- TRUST OR ESTATE) TION OF DIVIDEND PAYMENT 7. AUTHORIZATION LETTER 1. ESP SUBMISSION 2. COVER LETTER 3. CERTIFIED FORM DIV 276 FAVORABLE – 15 % SEE EXHIBIT A FOR LIST 10% 4. POWER OF ATTORNEY LONG FORM OF TREATY COUNTRIES 5. CREDIT ADVICE / CERTIFICA- TION OF DIVIDEND PAYMENT 6. AUTHORIZATION LETTER 1. ESP SUBMISSION BAHRAIN, BULGARIA, CHINA, CONGO, HUNGARY, 2. COVER LETTER KUWAIT, MACAO, 3. CERTIFIED FORM DIV 276 FAVORABLE – 10 % MAURITIUS, MOLDOVA, 15% 4. POWER OF ATTORNEY LONG FORM MOROCCO, OMAN, QATAR, 5. CREDIT ADVICE / RUSSIA, TAIWAN, UNITED CERTIFICATION OF DIVIDEND ARAB EMIRATES, UNITED PAYMENT KINGDOM 6. AUTHORIZATION LETTER 1. ESP SUBMISSION 2. COVER LETTER U.S. PENSIONS 3. ANNEXE 26 UNDER IRS SECTIONS 401 (a), 501(a) 4. IRS FORM 6166 OR CERTIFICATE EXEMPT – 0% OF RESIDENCY 25% LONG FORM 5. POWER OF ATTORNEY QUALIFYING NON-U.S. PENSIONS: 6. CREDIT ADVICE / CERTIFICATION OF DIVIDEND CANADA, IRELAND, JAPAN PAYMENT AND UNITED KINGDOM 7. AUTHORIZATION LETTER 2 DESCRIPTION OF VARIOUS DOCUMENTATION ORIGINAL/ SIGNATURE REQUIRE- DOCUMENT NAME DESCRIPTION COPY MENTS ISSUED BY THE INTERNAL REVENUE SERVICE, STATING THE NAME OF THE IRS FORM 6166 BENEFICIAL HOLDER. THE TAX YEAR ORIGINAL IRS REPRESENTATIVE MUST BE THE SAME AS THE YEAR OF THE DIVIDEND PAYMENT (2014). COVER LETTER REQUIRED OF ALL COVER LETTER CLAIMS WHICH ADVISES THE ORIGINAL DTC PARTICIPANT (EXHIBIT B) DEPOSITARY OF THE SALIENT DETAILS OF THE CLAIM. THIS IS A CERTIFICATE OF EXEMPTION ANNEXE 26 AND IS ONLY REQUIRED FOR THOSE ORIGINAL DTC PARTICIPANT (EXHIBIT C) SEEKING EXEMPTION FROM BELGIUM WITHHOLDING TAX. PROVIDES A BREAKDOWN OF THE CERTIFICATION OF DIVIDEND PAYMENT. MUST BE DIVIDEND PAYMENT ORIGINAL DTC PARTICIPANT SUBMITTED ON YOUR COMPANY’S (EXHIBIT D) LETTERHEAD. ALLOWS DEPOSITARY BANK TO: 1. CREATE THE NECESSARY BENEFICIAL HOLDER DOCUMENTATION (DIV 276 OR ANNEXE 26) OR AUTHORIZATION 2. CREATE CREDIT ADVICE ORIGINAL DTC PARTICIPANT LETTER (EXHIBIT E) (WITH ADDITIONAL POA 3. SUBMIT APPLICATION ON BEHALF FROM BENEFICIAL OF THE BENEFICIAL HOLDER HOLDER) 4. RECEIVE THE REIMBURSEMENT AMOUNT THIS IS THE BELGIAN TAX FORM USED FOR FILING PARTIAL REFUNDS. DIV 276 FORM* * NOTE: STARTING 01/01/2014 THIS ORIGINAL DTC PARTICIPANT (EXHIBIT F) FORM MUST BE STAMPED (CERTIFIED) BY THE LOCAL TAX AU- THORITY—ONLY U.S. FORM 6166 MAY BE SUBMITTED AS A STAND-ALONE DOCUMENT. TWO POWER OF ATTORNEYS ARE REQUESTED IN ALL CASES WHERE A DTC PARTICIPANT IS SIGNING ON BEHALF OF THE BENEFICIAL HOLDER ON THE DIV 276 FORM, OR THE ANNEXE BENEFICIAL HOLDER POWER OF ATTORNEY COPY 26. POAs ARE REQUIRED, ONE FROM AND DTC PARTICIPANT THE BENEIFICIAL HOLDER TO THE DTC PARTICPANT AND ONE FROM THE DTC PARTICIPANT TO BNY MELLON / GLOBETAX. 3 CONTACT DETAILS PRIMARY CONTACT KASEY HARBES DOMESTIC PHONE (U.S.) 1-800-915-3536 DOMESTIC FAX (U.S.) 1-800-985-3536 INTERNATIONAL PHONE 1-212-747-9100 INTERNATIONAL FAX 1-212-747-0029 EMAIL ADDRESS [email protected] COMPANY BNY MELLON in C/O GLOBETAX STREET ADDRESS 90 BROAD STREET 16TH FLOOR CITY/STATE/ZIP NEW YORK, NY 10004 ADDITIONAL CONTACTS JENNY LIN BNY Mellon, offers ESP powered by GlobeTax, to simplify the transmission of beneficial holder data. Required documentation, as outlined in this Important Notice, must be received by the Depositary before the claim can be considered valid. These claims should be submitted through the following web site (requires a one-time registration). https://esp.globetax.com Please contact Ms. Kasey Harbes at 1-800-915-3536 if you have any questions about this process. 4 FREQUENTLY ASKED QUESTIONS (FAQs) QUESTION ANSWER YES. IF THE BENEFICIAL HOLDER IS ENGAGED IN A TRADE OR BUSINESS IN BELGIUM THROUGH A ARE THERE ANY ADDITIONAL ELIGIBILITY PERMANENT ESTABLISHMENT IN BELGIUM THEY REQUIREMENTS I SHOULD KNOW ABOUT? ARE INELIGIBLE TO CLAIM THROUGH THIS PROCESS. YES, ALONG WITH THE ELECTRONIC SUBMISSION DO I NEED TO PHYSICALLY SEND ANY WE NEED ALL REQUIRED DOCUMENTATION IN DOCUMENTS TO BNY MELLON / GLOBETAX? HARDCOPY FORM. YES. HOWEVER IN ADDITION TO THE AUTHORIZATION LETTER, YOU MUST PROVIDE A CAN I SIGN THE AUTHORIZATION ON BEHALF OF POWER OF ATTORNEY FROM THE BENEFICIAL MY CLIENT? HOLDER GIVING YOU AUTHORIZATION TO SIGN ON THEIR BEHALF. IS THE PROCESS FOR TAX RELIEF OFFERED BY YES, THIS IS A DISCRETIONARY, OPTIONAL BNY MELLON AN OPTIONAL PROCESS? SERVICE. WILL I BE PAID THROUGH DTC? NO, YOU WILL BE PAID BY CHECK HOW LONG DOES IT TAKE FOR CLAIMS TO BE GENERALLY 1-2 YEARS. PAID? IS THERE A MINIMUM POSITION PER BENEFICAL YES, CLAIMS MUST RECLAIM AT LEAST $25.00 HOLDER REQUIREMENT? NO. THIS TAX RECLAIM ASSISTANCE SERVICE IS WHOLLY VOLUNTARY AND DISCRETIONARY AND OUTSIDE THE TERMS AND CONDITIONS OF ANY APPLICABLE DEPOSIT AGREEMENT. FEES WILL BE CHARGED FOR THIS ASSISTANCE SERVICE OF UP TO $0.0075 PER DR FOR LONG FORM RECLAIMS WITH A MINIMUM OF $25.00. RECLAIMS RECEIVED POST DEADLINE CANNOT BE ASSURED AND MAY BE IS THIS PROCESS FREE OF CHARGE? SUBJECT TO A PER BENEFICIARY FEE AS WELL AS OTHER CHARGES, FEES OR EXPENSES PAYABLE BY OR DUE TO BNY MELLON OR ITS AGENTS, INCLUDING THE CUSTODIAN OR TAX AUTHORITIES. IN ADDITION, CHARGES MAY APPLY TO ANY LONG FORM CLAIMS REJECTED OR NOT ACCEPTED BY THE CUSTODIAN. FEES PAID TO BNY MELLON MAY BE SHARED WITH ITS AGENTS. 5 DISCLAIMER Warning and Disclaimer: BNY Mellon will not be responsible for the truth or accuracy of any submissions received by it and, by following the procedures set forth herein or otherwise submitting any information, all submitting holders of DRs, and their agents and the participants, shall be agreeing to indemnify and hold harmless BNY Mellon and its agents for any and all losses, liabilities, fees and (including reasonable fees and expenses of counsel) incurred by any of them in connection therewith or arising there from. BNY Mellon and its agents will be relying upon the truth and accuracy of any and all submissions received by them in con- nection with the tax relief process and shall hold submitting holders of DRs and their agents and the par- ticipants, liable and responsible for any losses incurred in connection therewith or arising there from.