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
- The technical guidance and schema for an Authorised Intermediary's annual information return has been updated on 1 April 2021.
- The technical guidance and XML examples for the annual information return of a publicly listed company paying dividends to nonresidents have been published on 12 April 2021.
- Find the technical guidance and updates here.
- We have published customer instructions and answers to frequently asked questions on the taxation procedure of dividends paid to nominee-registered shares. Read more:
- The Register of Authorised Intermediaries is now in operation, news 1/11/2021
Newsletter for the financial sector
The newsletter contains updates on tax-related issues relevant to operators in the financial sector.
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