February 2019 Withholding Tax Update Newsletter

February 2019 Withholding Tax Update Newsletter
2.6.2019

This edition of Withholding Tax Update includes:

Update to Relief At-Source Process in Norway

The Norwegian Tax Administration (NTA) has introduced new requirements for the tax reclamation process, effective January 1, 2019.  Read more

 

 

Joe’s Handy Hints

Editor-in-chief, Joe Hands, provides helpful tips in the withholding tax landscape. Read more

 

 

New SFTA Guidelines for Filing Long Form Claims

The Swiss Federal Tax Administration (SFTA) has provided new filing guidelines for long form reclaims. Read more

 

 

German Tax Authority Suspends DTV Process

Effective immediately, the German Tax Authority has suspended the use of the Electronic Filing Process (DTV/Quick Refund) on ADRs, GDRs, EDRs, and IDRs. Read more

 

 

U.S. Government Shutdown: Check with GlobeTax for 6166 Alternatives

As a result of the recent government shutdown, the IRS is experiencing delays in fulfilling Certificate of Residency (IRS Form 6166) requests. Read more

 

 

Changes to Documentation Requirements for French Reclaims

Effective immediately, the French Tax Authority (FTA) has revised their requirements for U.S. Trusts reclaiming through the standard long form procedure. Read more

 

 

BBVA Implements Late Filing Fee

Effective immediately, custodian bank BBVA will apply a €200 late fee to Spanish claims received after the long form filing deadline listed in the Important Notice. Read more

 

 

New 2019 Double Taxation Treaties (Dividends)

At GlobeTax, we strive to keep the marketplace up-to-date on developments within the international withholding tax world. To that end, we have assembled a partial list of double taxation treaties governing popular markets that have gone into effect for 2019. Read more

 

 

New Opportunities for Reclaiming European Entitlements

Investors both inside and outside of Europe are enjoying new opportunities to reclaim withholding tax in the European Union (EU) and European Economic Area (EEA) thanks to precedent established by the European Court of Justice. Read more