Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of ... (32025L0050)
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Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes
- COUNCIL DIRECTIVE (EU) 2025/50
- of 10 December 2024
- on faster and safer relief of excess withholding taxes
- CHAPTER I
- General provisions
- Article 1
- Subject matter
- Article 2
- Scope
- Article 3
- Definitions
- CHAPTER II
- Digital tax residence certificate
- Article 4
- Digital tax residence certificate (eTRC)
- CHAPTER III
- Withholding tax relief procedure
- Section 1
- Certified financial intermediaries
- Article 5
- National register of certified financial intermediaries
- Article 6
- Development and operation of the European Certified Financial Intermediary Portal
- Article 7
- Requirement to register as a certified financial intermediary
- Article 8
- Registration procedure
- Article 9
- Removal from the national register
- Section 2
- Reporting
- Article 10
- Obligation to report
- Section 3
- Systems of relief
- Article 11
- Request for relief at source or quick refund
- Article 12
- Due diligence of the registered owner’s eligibility
- Article 13
- Relief-at-source system
- Article 14
- Quick refund system
- Article 15
- Special provisions for indirect investments
- Article 16
- Late payment interest
- Article 17
- Standard refund system
- Article 18
- Liability
- CHAPTER IV
- Penalties and final provisions
- Article 19
- Penalties
- Article 20
- Publications by ESMA
- Article 21
- Committee procedure
- Article 22
- Evaluation
- Article 23
- Personal data protection
- Article 24
- Notification
- Article 25
- Transposition
- Article 26
- Entry into force
- Article 27
- Addressees
- ANNEX I
- DIGITAL TAX RESIDENCE CERTIFICATE AS REFERRED TO IN ARTICLE 4
- Technical requirements
- ANNEX II
- REPORTING AS REFERRED TO IN ARTICLES 10 AND 17
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