{"id":3875,"date":"2023-07-05T08:59:10","date_gmt":"2023-07-05T06:59:10","guid":{"rendered":"https:\/\/nicola-bernard.de\/en\/?p=3875"},"modified":"2024-03-18T11:47:12","modified_gmt":"2024-03-18T09:47:12","slug":"reform-proposal-for-withholding-tax-procedures","status":"publish","type":"post","link":"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/","title":{"rendered":"Reform proposal for withholding tax procedures"},"content":{"rendered":"<p>The withholding tax procedures of all EU member states are to be better coordinated in the future. The EU Commission has drawn up new rules for this and has now presented them.<\/p>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div id=\"attachment_3873\" style=\"width: 310px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640.jpg\"><img decoding=\"async\" aria-describedby=\"caption-attachment-3873\" class=\"lazyload size-medium wp-image-3873\" src=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\" data-orig-src=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-200x133.jpg 200w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg 300w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-400x267.jpg 400w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-600x400.jpg 600w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640.jpg 640w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-3873\" class=\"wp-caption-text\">The reform of the withholding tax procedure helps to prevent tax fraud.(Image source: Pixabay)<\/p><\/div>\n<p><strong>Aims of the reform<\/strong><\/p>\n<p>The revision is intended to reduce the bureaucratic burden on investors and national tax administrations when they want to recover taxes paid twice. In principle, double taxation agreements (DTAs) avoid this situation. However, due to the fact that EU countries sometimes have very different withholding tax procedures and these are often only available in the national language, the refund process is on the one hand very time consuming and on the other hand prone to abuse.<\/p>\n<p><strong>Introduction of digital proof <\/strong><\/p>\n<p>The <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation-1\/corporate-taxation\/faster-initiative_de#legislative-texts\" target=\"_blank\" rel=\"noopener\">Commission&#8217;s proposal<\/a> provides for digital proof of tax residence, which is sufficient to be able to apply for several refunds at once. In addition, it proposes two fast-track procedures in which overpaid taxes can be refunded within 50 days or a reduced tax rate is applied in accordance with DTAs.<\/p>\n<p>In general, a standardized reporting requirement would apply to allow national tax administrations to verify investors&#8217; eligibility for reduced tax rates.<\/p>\n<p>Sources: <a href=\"https:\/\/www.dihk.de\/de\/themen-und-positionen\/europaeische-wirtschaftspolitik\/vermeidung-der-doppelbesteuerung-98132\" target=\"_blank\" rel=\"noopener\">DIHK<\/a>, <a href=\"https:\/\/de.ecovis.com\/quellensteuer-initiative-der-eu-kommission-fuer-ein-effizienteres-verfahren\/\" target=\"_blank\" rel=\"noopener\">Ecovis<\/a><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The withholding tax procedures of all EU member states are [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3875","post","type-post","status-publish","format-standard","hentry","category-allgemein-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reform proposal for withholding tax procedures - Nicola Bernard<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reform proposal for withholding tax procedures - Nicola Bernard\" \/>\n<meta property=\"og:description\" content=\"The withholding tax procedures of all EU member states are [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/\" \/>\n<meta property=\"og:site_name\" content=\"Nicola Bernard\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-05T06:59:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-18T09:47:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\" \/>\n<meta name=\"author\" content=\"nicola.bernard\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nicola.bernard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/\",\"url\":\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/\",\"name\":\"Reform proposal for withholding tax procedures - Nicola Bernard\",\"isPartOf\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\",\"datePublished\":\"2023-07-05T06:59:10+00:00\",\"dateModified\":\"2024-03-18T09:47:12+00:00\",\"author\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#\/schema\/person\/7a09693188c7e9880d798b5b412350a4\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/reform-proposal-for-withholding-tax-procedures\/#primaryimage\",\"url\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\",\"contentUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/07\/income-tax-ga54e3ec9d_640-300x200.jpg\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\",\"url\":\"https:\/\/nicola-bernard.de\/en\/\",\"name\":\"Nicola Bernard\",\"description\":\"Serviceb\u00fcro f. 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