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Τρίτη, 10 Νοεμβρίου 2015

Savings taxation directive repealed

Council of the European Union   
10/11/2015 | PRESS RELEASE

Directive 2003/48/EC, which since 2005 has allowed tax administrations better access to information on private savers, was repealed by the Council on 10 November 2015.
Repeal of the directive follows a strengthening of measures to prevent tax evasion. A significant overlap had developed with other legislation in this field, and the repeal eliminates that overlap.
Directive 2003/48/EC required the automatic exchange of information between member states on private savings income. This enabled interest payments made in one member state to residents of other member states to be taxed in accordance with the laws of the state of tax residence. The directive was last amended in March 2014 to reflect changes to savings products and developments in investor behaviour since it came into force in 2005.


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