Implementing regulation of the FASTER guideline for faster and more secure relief of withholding tax surpluses
Initiative
Official name
FASTER Directive – faster and safer relief of excess withholding taxes - (Commission Implementing Regulation)
Type
Implementing regulation
Level 2
Initiator
EU
Submitted
22.02.2025
Doc. code
-
Summary
Status
Status
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Current version
Impact assessment
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Withholding taxes - EU double taxation avoidance system (FASTER)
(binding, Main version, EU)
Level 2
–
Level 3 / Other
–
Source: EU, FASTER Directive – faster and safer relief of excess withholding taxes - (Commission Implementing Regulation), 2025