Stats › Active, passive and flows › Refund deadlines
Europe's new withholding tax refund deadline is 60 days, applies from 2030, and is more than twice what was proposed
| Obligation | Figure | Provision |
|---|---|---|
| Quick refund processed, with late payment interest for each day after | 60 calendar days after the end of the request period | Article 14(2) and Article 16 |
| Window to make the request | within the second month following the month of the payment date | Article 14(1) |
| Relief at source | no deadline in days exists in the text | Article 13 |
| Digital tax residence certificate issued | 14 calendar days | Article 4(2) |
| Certified financial intermediary registration approved | three months | Article 8(1) |
| Offence look-back on registration | 10 years | Articles 8(4), 9(2) and 9(3) |
| National register, public and updated | at least monthly | Article 5(6) |
| Records kept | 10 years | Article 10(7) |
Council Directive (EU) 2025/50, adopted 10 December 2024 and published in the Official Journal of 10 January 2025. No de minimis threshold appears anywhere in the text.
Council Directive (EU) 2025/50 gives tax authorities 60 calendar days to process a quick refund of over-withheld tax, with interest after that. The Commission had proposed 25 days. The rules apply from 1 January 2030.
60 daysQuick refund deadline, as adopted
25 daysAs originally proposed
14 daysDigital residence certificate deadline
1 Jan 2030Rules apply from
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