Directive (EU) 2025/50COM(2023)324

New EU system for the avoidance of double taxation in the field of withholding taxes

Stage: In force, reached 10 Jan 2025
In force: In force since 30 Jan 2025 · CELEX 32025L0050
Transposition deadline: 31 Dec 2028
Procedure: Directive
Lead DG: DG TAXUD
Last activity: 10 Jan 2025

4 entries · record as of 14 Sept 2026

Where it stands

Latest: Published in the Official Journal, 10 Jan 2025.

26 Oct 2021
- Inception impact assessment closed: New EU system for the avoidance of double taxation in the field of withholding taxes , 33 responses · Commission
26 Jun 2022
- Public consultation closed: New EU system for the avoidance of double taxation in the field of withholding taxes , 1683 responses · Commission
18 Sept 2023
- Feedback on adopted proposal closed: New EU system for the avoidance of double taxation in the field of withholding taxes , 274 responses · Commission
10 Jan 2025
- Published in the Official Journal

1 act

Delegated and implementing acts beneath it

By status: 1 published.

Act	Kind	Status	Adoption
Commission Delegated Regulation (EU) 2026/110	Delegated · Regulation	Published	Q2 2026

Titles link to EUR-Lex where the act has been published.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

Consultation	Feedback deadline	Feedback received
New EU system for the avoidance of double taxation in the field of withholding taxes Who filed what · Follow the consultation	18 Sept 2023	1,990

Summary

Generated

The regulation establishes a common EU framework to simplify withholding tax refund procedures for cross-border investors, reducing administrative burdens and combating tax abuse. It affects financial institutions, tax authorities, and investors in securities like bonds and equities. The file is in force.

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