Supplier FAQs

General Legal Entity

What is a legal entity?

A legal entity is the legal name of a separate organization/company that has legal standing in the eyes of the law. Given that we operate in so many countries around the world, individual entities are set up to establish ownership of the business we conduct in that area. That way, we can operate as efficiently as possible with the legal capacity to enter agreements and contracts, assume obligations, etc. We are now taking on a comprehensive effort to change the names of certain legal entities, where necessary, in a way that does not interrupt your business.

Why are the Legal Entities changing?

As part of the merger transaction, Dow and DuPont are working to internally restructure their businesses in preparation for the formation of the three DowDuPont divisions – Agriculture, Material Science and Specialty Products – and in preparation for the intended transition into independent companies.

Legal entities in countries where needed, have been formed in order to realign heritage Dow (including legacy Dow Corning) and heritage DuPont businesses to one of the three DowDuPont divisions.

Why are you making this change now instead of just waiting until you are a separate company?

This change is necessary as we begin the process of separating the Specialty Products Division from the other Dow and DuPont legal entities.

Will you be making other legal entity name changes in the future, and when?

Apart from legal entity changes that are being communicated for Specialty Products Division, no further name changes are anticipated until after June 1, 2019. In the event there are changes, we will provide advance notification to allow you to prepare for those changes.

When will I receive additional information?

You will receive additional information ~45-60 days before the effective date for each region to notify you of the specific changes and that everything is on schedule.

What else will change as a result of the changes to the legal entities?

There will be minimal change in other areas of our business as a result of these legal entities changes.

Why is Dow using old legal entities, i.e. those related to Rohm & Haas?

As part of the merger transaction, Dow and DuPont are working to internally restructure their businesses in preparation for the formation of the three DowDuPont divisions – Agriculture, Material Science and Specialty Products – and in preparation for the intended transition into three independent companies.

Legal entities in countries where needed, have been formed in order to realign heritage Dow and heritage DuPont businesses to one of the three DowDuPont divisions. In some instances, existing Dow legal entities will be leveraged for the heritage Dow businesses moving to the Specialty Products Division. In some countries, this may include the use of an existing legal entity. For example, a Rohm and Haas legal entity which were acquired as part of the Dow acquisition of Rohm and Haas Company in April 2009. There will also be assets transferred between existing entities, where needed, to align those assets to the right division. This change is necessary as we begin the process of separating the Specialty Products Division from the other Dow and DuPont legal entities.

Document & System Changes

Will there be a shipping holiday or a blackout associated with this legal entity change?

We currently anticipate a short shipping holiday or a small blackout period as we upgrade our systems. This will be communicated well in advance and we will have emergency shipping procedures in place to service any of your urgent needs.

What are the addresses for the new legal entities?

The final addresses of the new stand-up legal entities are being finalized at this time. They will be thoroughly reviewed and made available to suppliers along with business-critical tax and financial information (Tax ID numbers, VAT, etc.) in subsequent supplier communications.

Will there be a change in the VAT registrations?

The VAT number is likely to change, suppliers will be informed as soon as those become available.

Will there be a change in the TAX number?

The TAX number is likely to change, suppliers will be informed as soon as those become available.

Will the State Tax exempt forms be sent for all States that a supplier does business with?

Please review the purchase order for U.S. sales / use tax guidance. If additional assistance is needed, please contact FUSSTAX@dow.com for questions related to U.S. state taxes and the associated certificates. If you need a certificate, please include the information below:

  • Purchasing Ordering Entity (Dow’s Company): Located on Dow’s purchase order
  • Selling Entity (Legal Name and Street Address to appear on the exemption certificate)
  • Selling contact to whom certificate should be sent to (person’s name and email address)
  • State seller is requesting a certificate