歐洲部長理事會通過了所謂的FASTER指令，改革了在歐盟範圍內要求減免預扣稅的程序。它引入了通用的數位稅務居住證明，允許個人或實體投資者使用快速程序在來源未獲得減免的情況下申請減免。它還規定大型金融中介機構有義務在歐洲認證的金融中介入口網站上註冊。成員國必須在2028年12月31日之前將該指令轉化為國家立法。
EUROPE: EU Council adopts new rules for withholding tax procedures
The European Council of Ministers has adopted the so-called FASTER directive, reforming procedures for claiming relief from withholding taxes within the EU. It introduces a common digital tax residence certificate, allowing individual or entity investors to use a fast-track procedure to claim relief where it is not granted at source. It also creates an obligation for large financial intermediaries to register on a European certified financial intermediary portal. Member States must transpose the directive into national legislation by 31 December 2028. The national rules will apply from 1 January 2030.
Sources:
EU Council
EU Council (text of directive, PDF)