The financial sector and taxation

This page contains up-to-date information for operators in the financial sector, such as account operators, intermediaries, insurance companies and investment companies. Read more about operators in the financial sector.


  • Online event 27th October 2021: Authorised Intermediaries and submitting of annual returns
  • We have a new version of
    • Authorised Intermediary’sannual information return technical guidance together with correction and deletion examples.
    • We have also published a new version of Annual information return on dividends paid to nonresidents by a listed company technical guidance.
    • Please notice also new ReadMe attachment.

      New versions contains all the information you'll need to build your annual reports and do the reporting in January 2022.

      Annual returns
  • We have published customer instructions and answers to frequently asked questions on the taxation procedure of dividends paid to nominee-registered shares. Read more:

Newsletter for the financial sector

The newsletter contains updates on tax-related issues relevant to operators in the financial sector.