{"id":4180,"date":"2014-01-03T11:36:13","date_gmt":"2014-01-03T10:36:13","guid":{"rendered":"https:\/\/dvs-europe.eu\/2014\/01\/03\/changes-to-the-regime-for-dividends-paid-to-eu-entities\/"},"modified":"2014-01-03T11:36:13","modified_gmt":"2014-01-03T10:36:13","slug":"changes-to-the-regime-for-dividends-paid-to-eu-entities","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2014\/01\/03\/changes-to-the-regime-for-dividends-paid-to-eu-entities\/","title":{"rendered":"Changes to the regime for dividends paid to EU entities"},"content":{"rendered":"<p>Effective January 1, 2014, and in order to standardize domestic regulations with Directive 2011\/96\/EU referring to the mother-daughter regime, Decree Law 102 of November 13, 2013 <span style=\"text-decoration: underline;\">reduced the minimum holding period of the &#8220;daughter&#8221; company&#8217;s capital holding from 2 years to 1 year for the purpose of applying the tax exemption (domestic withholding tax) on income produced from dividends paid by Romanian persons to EU persons.<\/span><\/p>\n<p>Recall the other conditions that must be met, cumulatively, by domestic and receiving entities in order for the withholding tax exemption to be applied to dividends paid to foreign entities:<\/p>\n<ul>\n<li>clothe one of the forms provided for in the annex to Directive 435\/90\/EEC of 23.7.1990;<\/li>\n<li>reside for tax purposes in a member state of the European Union, without being considered, under the terms of a double income tax treaty with a third state, resident outside the European Union;<\/li>\n<li>be subject to income tax or other similar tax specified in the annex to the Directive and therefore not eligible for exemption or facilitation schemes (e.g., the microenterprise scheme in Romania);<\/li>\n<li>the holding company must hold at least 10 percent of the share capital of the dividend-paying company.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective January 1, 2014, and in order to standardize domestic regulations with Directive 2011\/96\/EU referring to the mother-daughter regime, Decree Law 102 of November 13, 2013 reduced the minimum holding period of the &#8220;daughter&#8221; company&#8217;s capital holding from 2 years to 1 year for the purpose of applying the tax exemption (domestic withholding tax) on income produced from dividends paid by Romanian persons to EU persons.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4180","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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