Parent-Subsidiary Taxation Directive
Proposal for a COUNCIL DIRECTIVE on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Recast)
- Stage
- In force, reached 29 Dec 2011
- In force
- In force since 18 Jan 2012 · CELEX 32011L0096
- Transposition deadline
- 18 Jan 2012
- Procedure
- Directive · Consultation procedure
- Last activity
- 18 Jan 2012
Documents
Newest first. Each opens at its source.
- Text adopted · OJ L 345 29.12.2011, p. 0008Commission · 29 Dec 2011
- Text adopted · Directive 2011/0096Commission · 30 Nov 2011
- Report · A7-0314/2011Parliament
- Report · PE462.544Parliament
- Amendments · PE465.004Parliament
- Text adopted · SP(2011)8697Parliament
- Text adopted · T7-0464/2011Parliament
Summary
GeneratedCouncil Directive 2011/96/EU exempts dividends paid by a subsidiary in one Member State to its parent company in another from withholding tax, and bars the parent's Member State from taxing them again. It applies to qualifying companies with a minimum 10% holding, including via permanent establishments. Member States had to comply from 18 January 2012; the directive is in force.
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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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