What Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes (FASTER) requires
FASTER establishes a common EU digital tax residence certificate (eTRC) issued within 14 calendar days, two fast-track procedures for relieving excess withholding tax on cross-border dividend and interest income (relief at source and quick refund), national registers of certified financial intermediaries, and standardised reporting obligations; Member States must transpose it by 31 December 2028.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202500050
SHA-256 integrity: 0477bfe77c4666b6cd82ce96e0e8c8faa9ddc32eedce53b653a4cb985e63532a
Primary Citations — 6 traced to source
- Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes
- This Directive lays down rules on: (a) the issuance of a digital tax residence certificate by Member States
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