GasLog Ltd. is treated as a C-Corporation for U.S. federal income tax purposes
Dividends we pay to U.S. shareholders will be treated as a dividend for U.S. federal tax purposes to the extent of our current or accumulated earnings and profits (as determined under U.S. tax principles). Dividends in excess of our earnings and profits will be treated first as a nontaxable return of capital to the extent of your tax basis in our common shares (on a dollar-for-dollar basis) and thereafter as capital gain.
GasLog Ltd. and GasLog Partners LP shareholders receive a U.S. Internal Revenue Service (“IRS”) Form 1099 for tax purposes which is provided by your broker. Please contact your broker directly for all IRS Form 1099 inquiries.