Interest and Royalty Payments Taxation Directive
Proposal for a COUNCIL DIRECTIVE on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- Stage
- In force, reached 26 Jun 2003
- In force
- In force since 26 Jun 2003 · CELEX 32003L0049
- Transposition deadline
- 1 Jan 2004
- Procedure
- Directive · Consultation procedure
- Last activity
- 26 Jun 2003
Documents
Newest first. Each opens at its source.
- Text adopted · OJ L 157 26.06.2003, p. 0049-0054Commission · 26 Jun 2003
- Text adopted · Directive 2003/0049Commission · 3 Jun 2003
- OJ C 313 12.10.1998, p. 0008Commission · 12 Oct 1998
- OJ C 284 14.09.1998, p. 0050Commission · 14 Sept 1998
- OJ C 123 22.04.1998, p. 0009Commission · 22 Apr 1998
- Report · A4-0299/1998Parliament
Summary
GeneratedThe Interest and Royalty Payments Directive exempts interest and royalty payments between associated companies in different Member States from withholding tax in the source state. Associated means a direct holding of at least 25% in capital or voting rights. Member States had to transpose it by 1 January 2004. Greece, Spain and Portugal benefit from transitional arrangements.
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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 12 Oct 2026. Something wrong on this page? Report an error.
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