|
By Eric CENTI, Partner, Gregory JULLIEN, director and Cem Mikail BAS, Assistant Manager, Deloitte Luxembourg
Article publié ce jour dans notre mensuel de Juin 2024
On 14 May 2024, the Council of the European Union reached an agreement (general approach) on “FASTER” — the Directive on the Faster and Safer Relief of Excess Withholding Taxes. Once the EU completes the necessary legislative procedures, likely in early 2025, EU Member States will have until 31 December 2028 to transpose the legislation into national law, with the new rules entering into force from 1 January 2030.
Currently, divergent withholding tax relief procedures across...
|