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Taxation problems that arise when dividends are distributed across borders to portfolio and individual investors and possible solutions

Title
Consultation on taxation problems that arise when dividends are distributed across borders to portfolio and individual investors and possible solutions
Policy fields

Taxation

Target groups

The Commission would like to draw on the expertise and experience of all parties interested in commenting on cross-border dividends tax issues and possible solutions. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia - are invited to provide their views on this matter.

Period of consultation
From 28.01.2011  to 30.04.2011
Objective of the consultation

The levying and crediting of withholding taxes on dividend payments to non-resident portfolio and individual investors in the EU can sometimes be carried out in a discriminatory way. Withholding taxes can, in addition, lead to unrelieved double taxation, distorting the effective functioning of the Internal Market.

As both discrimination and double taxation are undesirable in the Internal Market, the Commission believes it is necessary to investigate in more detail the cross-border withholding tax problems faced by portfolio and individual investors in the EU and to explore any possible solutions.

How to submit your contribution

We welcome contributions from citizens, organisations and public authorities.

  • If you are answering this consultation as a citizen, please click here to submit your contribution.
  • If you are answering this consultation on behalf of an organisation, please click here to submit your contribution.
  • If you are answering this consultation on behalf of a public authority, please click here to submit your contribution.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

View the consultation document
Consultation paperpdf(197 kB) Choose translations of the previous link  .
Word versiondoc(127 kB) Choose translations of the previous link  .
Reference documents and other, related consultations

Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases

Study on the taxation of cross-border dividends payments within the EU

Contact details
responsible service

Directorate-General for Taxation and Customs Union,
Unit D.2 "Direct Tax Policy & Cooperation"

e-mailTAXUD-D2-Consultation@ec.europa.eu
postal address

European Commission
Directorate-General for Taxation and Customs Union
Unit D.2 "Direct Tax Policy & Cooperation"
B-1049 Brussels

Number of responses received to this consultation
-
View the contributions
Contributions
Results of consultation and next steps

Contributions are available on request.

Protection of personal dataSpecific privacy statementpdf(18 kB) Choose translations of the previous link 

 

 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and  commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct

If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.

Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.

Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions here.

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)