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.
News
- 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.
register of authorised intermediaries
Financial sector — other pages
- Defining actors in the financial sector
- Withholding taxation, tax-at-source, and annual information returns in the financial sector
- Applications for tax-at-source refunds and tax-at-source cards
- Nominee-registered shares
- FATCA, CRS and DAC2
- Value-added tax
- Insurance Premium Taxation
- Contact - financial sector