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Withholding tax: Changes in the reporting procedure in the group

In the case of withholding tax, the notification procedure within the group will now be possible from a participation quota of 10 percent (previously 20 percent) and for all legal entities that hold such a qualified participation. Furthermore, the authorization to be obtained by foreign recipients of dividends will be valid for five years instead of three.

The changes will enter into force on 1 January 2023.

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