歐洲聯盟法院 (CJEU) 於 2024 年 12 月 19 日作出裁決，向虧損的居民公司退還預扣稅的歐盟成員國也必須向處於外國虧損狀況的非居民公司退還該稅款 (C-601 /23 ，瑞士信貸證券訴比斯開省議會）。該判決確認並延續了法院的索菲納裁決（C-575/17，2018）。專家表示，這對股利預扣稅機制、雙邊稅收協定和經合組織第二支柱稅法規則的實施有「深遠影響」。

EU: CJEU judgment rewrites territoriality rules on cross-border dividend taxation 

The Court of Justice of the European Union (CJEU) ruled on 19 December 2024 that EU Member States who refund withholding tax to loss-making resident companies must also refund it to non-resident companies in a foreign loss-making position (C-601/23, Credit Suisse Securities v Diputación Foral de Bizkaia). The judgment both confirms and extends the court's Sofina ruling (C-575/17, 2018). Experts say it has 'profound implications' for dividend withholding tax mechanisms, bilateral tax treaties and the implementation of the OECD Pillar Two tax rules.

Sources:
PwC
A&O Shearman
CJEU (ruling)