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Additional tools

National web sites and contact information for national tax administrations

(work in progress)

I. Links to web pages and contact details for cross-border issues

Bulgaria

National Revenue Agency

http://nap.bg/en/

 

Denmark

Danish Tax Authorities (SKAT):

http://www.skat.dk/SKAT.aspx?oId=1812700&vId=0

Link to SKAT Øresund and to specific web site on cross border issues Denmark-Sweden:

http://www.skat.dk/SKAT.aspx?oId=171311

www.oresunddirekt.se

 

Link to Tax Center Tønder (cross border issues Denmark-Germany):

http://www.skat.dk/SKAT.aspx?oID=342215&vID=0

Phone no. for all tax centers:

(+45) 72 22 18 18

Fax no. for all tax centers:

(+45) 72 22 19 19

 

Estonia

Specific e-mail that deals with all problems non-resident could have:

nonresident@emta.ee

Finland

A collection of articles regarding cross-border matters and contact points:

http://www.vero.fi/en-US/Precise_information/International_tax_situations

 

Greece

Email for the Greek competent authority:

ypoik@otenet.gr

 

Italy

Information in English to non-resident taxpayers:

http://www1.agenziaentrate.gov.it/inglese/

VAT refunds:

http://www1.agenziaentrate.gov.it/inglese/
international_taxation/vat_refunds.htm

Double taxation – agreements and forms:

http://www1.agenziaentrate.gov.it/inglese/
international_taxation/agreement_form.htm

Identification of VAT for non-residents:

http://www1.agenziaentrate.gov.it/inglese/
international_taxation/vat_identification.htm

Electronic system for VAT data exchange:

http://www1.agenziaentrate.gov.it/
inglese/services/vat_electronicSystem.htm

Contact for refunds, VAT number and tax code questions:

cop.pescara@agenziaentrate.it

 

Lithuania

Tax payers can consult the Lithuanian tax authorities on all tax issues on the following telephone numbers:

1882 or 8 700 55 882 (from Lithuania)

+370 5 2553190 (from other countries)

By e-mail:

vmi@vmi.lt

Mailing address:

State Tax Inspectorate, Ministry of Finance

Vasario 16-osios g. 15

LT-01514, Vilnius

 

Luxembourg

Contact person for Luxembourg is Mr Thierry PROMMENSCHENKEL, e-mail:

secdir@co.etat.lu

Tel:

+352 40 800-2207

Information for wage earners:

http://www.impotsdirects.public.lu/
nonresident/index.html

Information for cross border citizens (frontaliers):

http://www.guichet.public.lu/fr/citoyens/impots-taxes/activite-salariee-non-resident/index.html

 

FAQ

http://www.impotsdirects.public.lu/
functions/faq/index.html

http://www.impotsdirects.public.lu/az/index.html

For withholding tax on different income types:

http://www.impotsdirects.public.lu/
conventions/tx_ret/index.html

 

For real estate properties occupied by non-residents:

http://www.impotsdirects.public.lu/
conventions/ded_interet/index.html

 

International transport wage earners:

http://www.impotsdirects.public.lu/
conventions/transport/index.html

Equal fiscal treatment of resident and non-resident taxpayers:

http://www.impotsdirects.public.lu/
az/r/resid_nonresid/index.html

Partnership with the local French general Information center, “La maison du Luxembourg”:

http://www.agglo-thionville.fr/site/attrac_coop_trans_01_c.php

 

 

Netherlands

Tax Information Line for Non-resident Tax Issues:

In the Netherlands: (055) 538 53 85
From abroad +31 555 385 385

Tax and Customs Administration Limburg Department of International Issues:

http://www.belastingdienst.nl/wps/wcm/
connect/bldcontenten/standaard_functies/
individuals/contact/addresses1/addresses

Tax and Customs Administration Limburg Department of International Issues postal address:

Kloosterweg 22
PO Box 2865
6401 DJ Heerlen
The Netherlands

One-stop-shop (GWO) (Netherlands/Belgium/Germany):

http://www.belastingdienst.nl/wps/wcm/connect/
bldcontenten/standaard_functies/individuals/
contact/calling/cross_border_employment_
and_enterprise_team_gwo

One-stop-shop (GWO) (Netherlands/Belgium/Germany) telephone contact:

From the Netherlands: 0800 - 024 12 12

From Germany: 0800 - 101 13 52

From Belgium: 0800 - 90 220

Postal address:

Belastingdienst Limburg team Grensoverschrijdend Werken en Ondernemen (GWO)
Postbus 5750
6202 MB Maastricht

Visitors' address (Visits only after appointment by telephone)

Terra Nigrastraat 10
6216 BL Maastricht

 

Slovenia

Tax offices of Slovenia can assist resident and non-resident taxpayers in tax matters. Contact details of the offices are available on the following website:

http://www.durs.gov.si/en/about_the_
tax_administration/tax_offices_and_
business_hours/

In relation to cross-border tax matters taxpayers can contact the General Tax Office, Tax Division, Department for International Taxation:

http://www.durs.gov.si/en/about_the
_tax_administration/tax_offices_and_
business_hours/general_tax_office/#c2510

 

Sweden

A specific web site for the Danish-Swedish cross-border Öresund region:

www.oresunddirekt.se

 

Nordic countries

The Nordic countries’ common, multilingual web-portal providing information about taxation in different cross-border –situations:

https://www.nordisketax.net/

 

United Kingdom

Purely for Income Tax purposes Tax Treaties are published:

http://www.hmrc.gov.uk/taxtreaties/in-force/index.htm

A Double Taxation Digest:

 

http://www.hmrc.gov.uk/taxtreaties/dtdigest.pdfpdf

 

Double Taxation Claim forms – some of which are in a foreign language:

http://www.hmrc.gov.uk/cnr/app_dtt.htm

 

 

II. Links and contact details for general tax issues

Austria

Tax Authorities:

http://english.bmf.gv.at

Belgium

Tax Authorities:

http://www.minfin.fgov.be/portail2/en/index.htm

Contact point:

http://www.minfin.fgov.be/portail2/en/contact/contact-centre.htm

Bulgaria

Tax Authorities:

http://www.minfin.bg/en/page/6

e-mail:

infocenter@nra.bg

Czech Republic

Tax Authorities:

http://cds.mfcr.cz/cps/rde/xchg/SID-53EDF4E6-E324FE0D/cds/xsl/4220.html

Croatia

Tax Authorities:

http://www.porezna-uprava.hr/en/EN_porezni_sustav/Stranice/THE-CROATIAN-TAX-SYSTEM.aspx

Cyprus

Contact point:

http://www.mof.gov.cy/mof/ird/ird.nsf/dmlcontactus
_en/dmlcontactus_en?OpenDocument

Tax Authorities:

http://www.mof.gov.cy/mof/ird/ird.nsf/dmlindex_en/
dmlindex_en?OpenDocument

Denmark

Tax Authorities:

www.skat.dk/english

Phone no. for all tax centers:

Fax no. for all tax centers:

(+45) 72 22 18 18

(+45) 72 22 19 19

Finland

Tax Authorities:

http://www.vero.fi/en-US

Germany

Website of the German “Tax Information Centre”:

http://www.steuerliches-info-center.de/EN/Home/home_node.html

Estonia

Tax Authorities:

http://www.emta.ee/?lang=en

Contact point:

http://www.emta.ee/?id=2951

Spain

Tax Authorities:

http://www.aeat.es/AEAT.internet/
Inicio_en_GB/English/English.shtml

France

Tax Authorities:

http://www.impots.gouv.fr

Contact point:

http://www.impots.gouv.fr/portal/dgi/public/
contacts;jsessionid=DKR3N1FPHVU1FQFIEIPSFFA?
pageId=contacts&sfid=07

Greece

Ministry of Finance:

http://www.minfin.gr/portal/en

Contact point:

http://www.minfin.gr/portal/en/
resource/section/communication

 

Croatia

Information in English about the tax system and the tax administration:

http://www.porezna-uprava.hr/en/index.asp

Translations of general provisions of national tax law:

http://regulations.porezna-uprava.hr/

 

 

Hungary

Tax Authorities:

http://en.apeh.hu/

Contact point:

http://en.apeh.hu/contact/customer_services

Ireland

Tax Authorities:

http://www.revenue.ie/en/index.html

Contact point:

http://www.revenue.ie/en/contact/index.html

Italy

Information in English to non-resident taxpayers:

http://www1.agenziaentrate.gov.it/inglese

Tax Code:

http://www1.agenziaentrate.gov.it/inglese
/international_taxation/tax_code.htm

General information about the Italian tax system:

http://www1.agenziaentrate.gov.it/inglese/
italian_taxation/index_IT.htm

 

Questions about the interpretation of tax legislation:

http://www1.agenziaentrate.gov.it/
inglese/international_taxation/rulings.htm

Contact for refunds, VAT number and tax code questions:

cop.pescara@agenziaentrate.it

Latvia

Tax Authorities:

http://www.vid.gov.lv/default.aspx?hl=2

Contact point:

http://www.vid.gov.lv/default.aspx?tabid=12&hl=2

 

Lithuania

Tax payers can consult the Lithuanian tax authorities on all tax issues on the following telephone numbers:

1882 or 8 700 55 882 (from Lithuania)

+370 5 2553190 (from other countries)

E-mail:

Email: vmi@vmi.lt

 

Luxembourg

Tax Authorities:

http://www.impotsdirects.public.lu/

Contact point:

http://www.impotsdirects.public.lu/
functions/contact/index.html

A summary of direct taxes levied and available in English, French and German:

http://www.impotsdirects.public.lu/
legislation/memento/index.html

 

Information services:

 

 

http://www.guichet.public.lu/fr/citoyens/support/
contact/index.php

http://www.impotsdirects.public.lu/profil/
organigramme/direction/secretariat_direction/index.html

International relations Division:

http://www.impotsdirects.public.lu/profil/organigramme/
direction/division_relations_internationales/index.html

 

Tax offices:

http://www.impotsdirects.public.lu/profil/
organigramme/impo_pers/index.html

Withholding tax office RTSNR:

http://www.impotsdirects.public.lu/
profil/organigramme/rts/index.html

Malta

Tax Authorities:

http://www.ird.gov.mt/

Contact point:

http://www.ird.gov.mt/v1/feedback.aspx

Netherlands

Information on international tax issues:

http://www.belastingdienst.nl/wps/wcm/
connect/bldcontenten/standaard_functies/
individuals/contact/calling/calling

Poland

Phone numbers:

(+48) 22 333 03 30 – from mobile phones and if calling from outside of Poland

801 055 055 – landline

Ministry of Finance

www.mf.gov.pl/en/news

Tax Authorities:

http://www.finanse.mf.gov.pl/en/web/wp/news-and-press-releases

Portugal

Tax Authorities:

http://info.portaldasfinancas.gov.pt/pt/docs/Conteu
dos_1pagina/NEWS_Portuguese_Tax_System.htm

Contact point:

http://info.portaldasfinancas.gov.pt/pt/docs/Conteu
dos_1pagina/NEWS_Portuguese_Tax_System.htm

Romania

Tax Authorities:

http://www.anaf.ro/public/wps/portal/ANAFEngleza

Contact point:

http://www.anaf.ro/public/wps/portal/
ANAF/Informatii/Contacte

Slovakia

Tax Authorities:

http://www.drsr.sk/drsr/english/authority.html

Contact point:

http://www.drsr.sk/drsr/english/authority.html

Slovenia

Tax Authorities:

http://www.durs.gov.si/en/

Ministry of Finance:

http://ec.europa.eu/taxation_customs
/common/links/tax/index_en.htm

 

Finland

Tax Authorities:

http://www.vero.fi/en-US

Contact point:

http://www.vero.fi/en-US/Tax_Administration/Contact_information

National acts and decrees translated into English:

http://finlex.fi/en/laki/kaannokset/

Sweden

Tax Authorities:

http://www.skatteverket.se/otherlanguages
/inenglish.4.3a2a542410ab40a421c80006827.html

Contact point:

http://www.skatteverket.se/omskatteverket/
kontaktaoss.4.71004e4c133e23bf6db800079651.html

Tax Information Center “skatteupplysningen”

+46 8 564 851 60 from abroad

 

United Kingdom

Tax Authorities:

http://www.hmrc.gov.uk/index.htm

Contact point:

http://search2.hmrc.gov.uk/kbroker/
hmrc/contactus/start.jsp