EU DIRECTIVE sections
Statute section
DIRECTIVE section 2003/49
EU Interest and Royalties Directive 2003/49/EC
Country
EU
Section
2003/49
Updated
2026-05-20
Operative text
Directive 2003/49/EC eliminates source-country withholding on cross-border interest and royalty payments between associated companies resident in different EU Member States. Associated company generally requires 25 percent direct ownership.
Cross-references
EU Directive 2011/96/EU
Related guides
Primary sources
- EUR-Lex: Directive 2003/49/ECVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.