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B#: 1146-11 Date: August 8, 2011 To: All Participants Category: Dividends From: International Services Attention: Operations, Reorg & Dividend Managers, Partners & Cashiers Subject: Tax Relief - Country: The Netherlands Unilever N.V. CUSIP: 904784709 Record Date: 08/12/2011 Payable Date: 09/14/2011 EDS Cut-Off Date: 08/25/2011 8.00 PM (EST) Post Payable EDS Window: 09/15/2011 thru 09/23/2011 8.00 PM (EST) Participants can use DTC’s Elective Dividend System (EDS) function over the Participant Terminal System (PTS) or Tax Relief option on the Participant Browser System (PBS) web site to certify all or a portion of their position entitled to the applicable withholding tax rate. Participants are urged to consult the PTS or PBS function TAXI or Tax Infoͽ respectively before certifying their elections over PTS or PBS. Important: Prior to certifying tax withholding elections, participants are urged to read, understand and comply with the information in the Legal Conditions category found on TAXI or Tax Info in PTS or PBS respectively. Questions regarding this Important Notice may be directed to GlobeTax at (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. Non-Confidential DTCC is now offering enhanced access to all important notices via a new, Web-based subscription service. The new 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. 1 UNILEVER N.V. has announced an interim cash dividend in respect to the second quarter of fiscal year 2011. Citibank acts as Transfer Agent for the company’s New York Registry Shares (“NYRS”) program. Participants can use DTC’s Elective Dividend System (EDS) function over the Participant Terminal System (PTS) or TaxRelief option on the Participant Browser System (PBS) web site to certify all or a portion of their position entitled to the applicable withholding tax rate. Use of EDS will permit entitlement amounts to be paid through DTC. On NYRS Pay Date, all holders will receive this dividend net of the full Netherland statutory withholding tax of 15% with the possibility to reclaim as outlined in the below Eligibility Matrix: DIVIDEND EVENT DETAILS COUNTRY OF ISSUANCE NETHERLANDS ISSUE UNILEVER N.V. CUSIP# 904784709 TRANSFER AGENT CITIBANK NYRS RECORD DATE NYRS PAY DATE August 12, 2011 September 14, 2011 NYRS GROSS DIVIDEND RATE ON PAY DATE $0.3188 ORD GROSS DIVIDEND RATE ON PAY DATE €0.2250 RATIO 1 ORD : 1 NYRS STATUTORY WHT RATE 15% ELIGIBILITY MATRIX RATE DESCRIPTION RECLAIM RATE ELIGIBLE RESIDENTS DOCUMENTATION REQUIRED UNFAVORABLE - 15% 0% NON-TREATY COUNTRIES NONE FAVORABLE - 10% POST-PAY DATE 5% CHINA, CZECH REPUBLIC, INDIA, INDONESIA, KUWAIT, PORTUGAL, SLOVAKIA, SOUTH AFRICA, TAIWAN, VENEZUELA IB 92 UNIVERSEEL & CLIENT LISTING EXEMPT - 0% POST PAY-DATE 15% US ARTICLE 36—CHARITIES under 501(a), 501(c)(3), 509(a)(1), 509(a)(2), 509(a)(3), 17-(b) ESP SUBMISSION OR CLIENT LISTING EXEMPT - 0% POST-PAY DATE 15% US ARTICLE 35 - PENSIONS and IRAs under 401(a), 401(k), 457(b), 403(b), 408, 408(a), 501(a) ESP SUBMISSION OR CLIENT LISTING EXEMPT - 0% RELIEF AT SOURCE 15% US ARTICLE 35 - PENSIONS and IRAs under 401(a), 401(k), 457 (b), 403(b), 408, 408(a), 501(a) IRS 6166 FORM (CURRENT TAX YEAR) OR DUTCH QUALIFICATION LETTER ESP SUBMISSION (SELECT RELIEF AT SOURCE OPTION) OR CLIENT LISTING EXEMPT - 0% (EU TAX EXEMPT) POST-PAY DATE LONG-FORM ONLY 15% DIVIDEND TAX RETURN ALL EUROPEAN UNION (EU) ENTITIES THAT ARE EXEMPT “REFUND FOR FOREIGN CORPORAFROM TAX IN THEIR COUNTRY TIONS NOT SUBJECT TO ANY TAX ON OF RESIDENCE PROFITS” 1 CHARGES & DEADLINES FILING METHOD RELIEF AT SOURCE TRANSFER MINIMUM SERVICE PAYMENT AGENT SERCHARGE PER METHOD VICE CHARGE BENEFICIAL OWNER BATCH FINAL SUBMISSION DEADLINE (ALL TIMES EST) PAYMENT ON PAY DATE EDS $0.0035 per NYRS $0 AUGUST 25, 2011 QUICK RECLAIM PRIMARY LONG-FORM BATCH EDS $0.005 per NYRS $25 SEPTEMBER 23, 2011 LONG-FORM POST-EDS PROCESS; ONGOING CHECK $0.005 per NYRS $25 OCTOBER 30, 2016 DESCRIPTION OF VARIOUS DOCUMENTATION DOCUMENT NAME DESCRIPTION ORIGINAL / COPY SIGNATURE REQUIREMENT IRS FORM 6166 ISSUED BY THE INTERNAL REVENUE SERORIGINAL VICE, STATING THE NAME AND TAX PREFERRED / IRS REPRESENTATIVE PAYER IDENTIFICATION NUMBER OF THE BENEFICIAL OWNER. IT MUST BE FOR COPY ACCEPTED THE CURRENT TAX YEAR. IB 92 UNIVERSEEL DUTCH TAX FORM REQUIRED FOR ANY BENEFICIAL OWNER ATTEMPTING TO RECLAIM THE 5% ENTITLEMENT; THIS FORM MUST BE CERTIFIED BY THE BENEFICIAL OWNER’S LOCAL TAX OFFICE. ORIGINAL BENEFICIAL OWNER DUTCH QUALIFICATION LETTER QUALIFICATION CERTIFICATION BY THE COMPETANT NEHTERLANDS TAX AUTHORITIES, STATING THAT THE TRUST IN QUESTION IS A U.S. RESIDENT TAX EXEMPT TRUST AS DESCRIBED IN ARTICLE 35, PARAGRAPH 1 OF THE TREATY COPY DUTCH TAX AUTHORITY (BELASTINGDIENST) DIVIDEND TAX RETURN “REFUND FOR FOREIGN CORPORATIONS NOT SUBJECT TO ANY TAX ON PROFITS” IS A FORM USED TO CLAIM EXEMPTINO FOR EU PENSIONS AND EU CHARITABLE ENTITIES. THIS FORM MUST BE CERTIFIED BY THE BENEFICIAL OWNER’S LOCAL TAX OFFICE. ORIGINAL BENEFICIAL OWNER CLIENT LISTING A LISTING OF THE BENEFICIAL OWNERS NAMES, TAXPAYER ID NUMBERS, NUMBER OF SHARES, AND ENTITY TYPE (CHARITY OR PENSION) ORIGINAL DTC PARTICIPANT 2 Citibank, now offers ESP powered by GlobeTax, a paperless withholding tax reclaim process, for Exempt Organizations (qualified under Article 36 of the Tax Convention) and Exempt Pension Trusts (qualified under Article 35 of the Tax Convention) to participants holding NYRSs and New York Shares. These claims should be submitted through the following web site. (Requires a one-time registration) https://www.globetaxesp.com Please contact Mr. Brendan Jordan or Ms. Leann Maurice at 1-800-628-4646 or via email at DutchESP@GLOBETAX.COM if you have any questions about this process. PLEASE NOTE: WHEN SUBMITTING RELIEF AT SOURCE CLAIMS THROUGH ESP, YOU MUST SELECT THE RELIEF AT SOURCE OPTION AND SUBMIT ALL APPROPRIATE DOCUMENTATION BY THE DEADLINE SET FORTH IN THIS IMPORTANT NOTICE. CLAIMS SUBMITTED BY ESP, SELECTING OPTIONS OTHER THAN RELIEF AT SOURCE, WILL NOT BE CONSIDERED FOR RELIEF AT SOURCE. CONTACT DETAILS PRIMARY CONTACT LEANN MAURICE DOMESTIC PHONE (U.S.) 1-800-628-4646 DOMESTIC FAX (U.S.) 1-800-633-4646 INTERNATIONAL PHONE 1-212-747-9100 INTERNATIONAL FAX 1-212-747-0029 EMAIL ADDRESS LEANN_MAURICE@GLOBETAX.COM COMPANY CITIBANK / GLOBETAX STREET ADDRESS 90 BROAD STREET 16TH FLOOR CITY/STATE/ZIP NEW YORK, NY 10004 ADDITIONAL CONTACTS ALLISON LITTLE BRENDAN JORDAN 3 FREQUENTLY ASKED QUESTIONS (FAQs) GENERAL QUESTIONS QUESTION ANSWER DO I NEED TO SUBMIT A SPLIT-LETTER? NO. YOUR EDS ELECTIONS WILL BE USED IN PLACE OF THE TRADITIONAL “SPLIT-LETTER.” WILL I RECEIVE A DECLARATION IN LIEU OF DIVIDEND NOTE (“DLD” or “CERT”) FOR MY ARTICLE 35 OR ARTICLE 36 POSITIONS? NO, GOING FORWARD, ALL DECLARATION IN LIEU OF DIVIDEND NOTES WILL BE MAINTAINED BY THE TRANSFER AGENT, TO BE RELEASED ONLY UPON WRITTEN REQUEST BY THE PARTICIPANT. NO, YOU MAY SUBMIT A TRADITIONAL CLAIM THROUGH THE MAIL IF YOU CANNOT SUBMIT CLIENT DATA THROUGH ESP. WE STRONGLY SUGGEST AM I REQUIRED TO FILE THROUGH ESP? LOGGING IN TO ESP TO DOWNLOAD THE TEMPLATE PROVIDED WHEN PREPARING YOUR CLAIM, REGARDLESS OF YOUR ULTIMATE SUBMISSION METHOD. THESE ACCOUNT TYPES WILL NOT BE CONSIDERED ELIGIBLE FOR TREATY BENEFITS UNDER ARTICLE 35 IS THERE ANY CASE IN WHICH A U.S. RESIDENT OF THE TREATY IN ANY TAXABLE YEAR IF LESS 401(a), 401(K), 457(b), 403(b), IRA, ROTH IRA, EMTHAN 70% OF THE TOTAL AMOUNT OF WITHDRAWPLOYEE PENSION PLANS OR SIMPLE RETIREMENT ALS FROM SUCH U.S. TRUST DURING THAT YEAR IS ACCOUNT WOULD NOT QUALIFY FOR TREATY USED TO PROVIDE PENSION, RETIREMENT OR BENEFITS UNDER ARTICLE 35 OF THE TREATY? OTHER EMPLOYEE BENEFITS AS MEANT IN ARTICLE 35 OF THE TREATY. RELIEF AT SOURCE QUESTIONS QUESTION ANSWER YES, IN ADDITION TO SUBMISSION OF THE CLIENT DO I NEED TO PHYSICALLY SEND ANY DOCUMENTS LISTING, YOU MUST PROVIDE AN IRS FORM 6166 TO CITIBANK / GLOBETAX IN ORDER TO PARTICI(CURRENT TAX YEAR) OR DUTCH QUALIFICATION PATE IN THE RELIEF AT SOURCE PROCESS? LETTER FOR EACH BENEFICIAL OWNER. WILL I BE PAID THROUGH DTC FOR CLAIMS SUBYES. MITTED THROUGH THE RELIEF AT SOURCE PROCMY CLIENT IS UNABLE TO PROVIDE THE REQUIRED YES, YOU MAY EITHER PARTICIPATE IN THE QUICK DOCUMENTATION BY THE RELIEF AT SOURCE RECLAIM OR ON-GOING LONG-FORM PROCESSES, DEADLINE. MAY I STILL SUBMIT THE CLAIM WITHIN THE STATUTE OF LIMITATIONS. ONCE I SUBMIT A RELIEF AT SOURCE CLAIM, HOW LONG WILL IT TAKE TO BE PAID? RELIEF AT SOURCE CLAIMS ARE PAID ON THE ADR PAY DATE, THROUGH DTC. QUICK RECLAIM QUESTIONS QUESTION ANSWER DO I NEED TO PHYSICALLY SEND ANY DOCUMENTS NO, YOU MUST ONLY PROVIDE THE BENEFICIAL TO CITIBANK / GLOBETAX IN ORDER TO PARTICIOWNER BREAKDOWN VIA ESP. PATE IN THE QUICK RECLAIM PROCESS? WILL I BE PAID THROUGH DTC FOR CLAIMS SUBYES. MITTED THROUGH THE QUICK RECLAIM PROCESS? ONCE I SUBMIT A QUICK REFUND CLAIM VIA ESP, HOW LONG WILL IT TAKE TO BE PAID? WE ESTIMATE PAYMENT WITHIN APPROXIMATELY 8 WEEKS OF PAY DATE. DOES THE QUICK RECLAIM PROCESS HAVE A MINIMUM POSITION PER BENEFICIAL OWNER REQUIREMENT? ANY CLAIM FOR BENEFICIAL OWNERS HOLDING LESS THAN 5,000 ADRS WILL BE AUTOMATICALLY HELD AND SUBSEQUENTLY FILED VIA THE TRADITIONAL LONG-FORM PROCESS. 4 LONG-FORM QUESTIONS QUESTION ANSWER HOW LONG DOES IT TAKE FOR PAYMENT ON LONGAPPROXIMATELY 4-6 MONTHS. FORM CLAIMS? NO, ALL CLAIMS WILL BE PROCESSEED THOUGH DOES THE LONG-FORM PROCESS HAVE A MINIMUM THERE IS A MINIMUM FEE OF $25 PER BENEFICIAL POSITION REQUIRMENT PER BENEFICIAL OWNER? OWNER. CITIBANK / GLOBETAX IS WILLING TO WAIVE THE $25 WHAT WILL THE FEE BE IF A BENEFICIAL OWNER’S MINIMUM ON AN EXCEPTIONAL BASIS IN FAVOR OF CLAIM IS FOR LESS THAN $50? A SPLIT OF THE RECLAIMED FUNDS OF 50/50 FOR ANY BENEFICIAL OWNER RECLAIMING LESS THAN WILL I BE PAID THROUGH DTC FOR CLAIMS SUBMITTED THROUGH THE LONG-FORM PROCESS? NO, YOU WILL BE PAID BY CHECK. All Post-Electronic Reclaims filing Long-Form: U.S. residents and non-U.S. residents who have missed the Relief at Source and Quick Reclaim Process deadlines may file for a “long-form” refund by submitting a claim via either ESP or traditional methods to Citibank / GlobeTax prior to the expiry of the right to claim. Based on their county, that period generally expires five (5) years from the end of the year in which the dividend was paid in the local market. Claims received after the long form deadline will be filed on a best effort basis at the discretion of Citibank / GlobeTax. All tax information contained in this Important Notice is based on a good faith compilation of information obtained from multiple sources. The information is subject to change. Actual deadlines frequently vary from the statutory deadlines because of local market conditions and advanced deadlines set by local agents. To mitigate risk it is strongly advised that DTC Participants file their claims as soon as possible as the depositary and/or their agents will not be liable for claims filed less than six months before the specified deadline. In the event that local market rules, whether implemented by a local agent or a Tax Authority, conflict with the information provided in the important notice, either prior to or after publication, the local market rules will prevail. 5
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