EU DIRECTIVE sections
Statute section
DIRECTIVE section 2011/96
EU Parent-Subsidiary Directive 2011/96/EU
Country
EU
Section
2011/96
Updated
2026-05-20
Operative text
Directive 2011/96/EU eliminates source-country withholding on dividends between qualifying parent and subsidiary companies resident in different EU Member States, subject to a minimum 10 percent direct ownership and a minimum holding period. The directive includes general anti-avoidance and hybrid-mismatch carve-outs.
Amendment history
2015-01-27
Directive 2015/121/EU
Amendment added a common minimum anti-avoidance rule.
Cross-references
EU Directive 2003/49/EC
Related guides
Primary sources
- EUR-Lex: Directive 2011/96/EUVerified 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.