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By Jean KIZITO, Partner, KPMG Luxembourg
The EU’s FASTER Directive (Council Directive (EU) 2025/50) seeks to fix one of the most persistent frictions for cross-border investors: excess withholding tax (WHT) on dividends. From 1 January 2030, the Directive aims to make tax relief and refunds faster, standardize documentation and deter fraud. For Luxembourg, the leading European fund domicile, the stakes are high.
This article aims at assessing FASTER against four practical criteria: speed of relief, administrative burden reduction, legal certainty (treaty access) and fraud resilience.
With the Directive now adopted and implementation efforts beginning across Member States, the timing is particularly suitable for an...
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