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Taxation and Customs Union

The contact details of competent national authorities published on this page may be useful in the context of the application of the savings tax Directive.

Actually, individuals receiving interest payments from another Member State (or relevant third country or dependent or associated territory of a Member State) may opt to obtain a certificate of exemption from the withholding tax if applicable under the Directive or a related arrangement in that Member State (or relevant third country or dependent or associated territory of a Member State). The tax is not levied where the individual presents to his paying agent, i.e. the person responsible for payment of the interest, a certificate drawn up by his State of (tax) residence (see article 13 paragraph 2 of the Directive) where this State declares having been made aware that the individual taxpayer holds savings abroad.

The information on the contact points to this purpose has been obtained from the Member States and the Dependant and Associated Territories that concluded agreements to implement the same measures as the ones contained in the savings tax Directive. As regards the Third Countries that concluded agreements to implement equivalent measures to the ones contained in the savings tax Directive, a link to national websites is provided.

The information on the contact points is published on the Commission's website in agreement with Member States and with the Dependant and Associated Territories concerned. They assume full responsibility as regards the completeness, accuracy as well as currency of the contact points' information.

The contact details listed in each record may differ from one Member State or Dependant and Associated Territory to another. This is due to the fact that the information has to comply with the constraints of the individual countries' or territories' national legislation.

The Commission does not endorse any responsibility or liability with regard to the information obtained via this site.

Contact points in the EU Member States:

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Belgium

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Lithuania

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Bulgaria

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Luxembourg

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Czech Republic

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Hungary

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Denmark

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Malta

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Germany

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Netherlands

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Estonia

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Austria

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Ireland

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Poland

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Greece

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Portugal

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Spain

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Romania

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France

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Slovenia

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Croatia

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Slovak Republic

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Italy

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Finland

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Cyprus

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Sweden

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Latvia

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United Kingdom

Contact points in Member States' dependent or associated territories:

British Virgin Islands

Guernsey

Anguilla

Jersey

Curacao

Isle of Man

Aruba

Montserrat

Sint Maarten

Turk and Caicos Islands

Cayman Islands

Third Countries - links to national websites:

Liechtenstein

Monaco

Switzerland

Andorra

San Marino