INTM367035 - EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
List of 'equivalent taxes' in other Member States
To qualify for exemption from UK tax a company must be subject to one of the following taxes without being exempt (or to a tax that is identical or substantially similar and which is imposed after the date of entry into force of the Directive). These taxes are identified in Article 3(a)(iii) of the Directive. See also FA2004/S99(3)(b).
Country | List of taxes covered by Article 3(a)(iii) of the EU Directive |
| Austria | Körperschaftsteuer in Austria |
| Belgium | impôt des sociétés/vennootschapsbelasting in Belgium |
| Cyprus from 1 May 2004 | φόρος εισοδήµατος in Cyprus |
| Czech Republic from 1 May 2004 | Dan z príjmu právnických osob in the Czech Republic |
| Denmark | selskabsskat in Denmark |
| Estonia from 1 May 2004 | Tulumaks in Estonia |
| Finland | yhteisöjen tulovero/inkomstskatten för samfund in Finland |
| France | impôt sur les sociétés in France |
| Germany | Körperschaftsteuer in Germany |
| Greece | Φόρος εισοδήµατος νοµικών προσώπων in Greece |
| Hungary from 1 May 2004 | Társasági adó in Hungary |
| Ireland | corporation tax in Ireland |
| Italy | imposta sul reddito delle persone giuridiche in Italy |
| Latvia from 1 May 2004 | Uznemumu ienakuma nodoklis in Latvia |
| Lithuania from 1 May 2004 | Pelno mokestis in Lithuania |
| Luxembourg | impôt sur le revenu des collectivités in Luxembourg |
| Malta from 1 May 2004 | Taxxa fuq l-income in Malta |
| Netherlands | vennootschapsbelasting in the Netherlands |
| Poland from 1 May 2004 | Podatek dochodowy od osób prawnych in Poland |
| Portugal | imposto sobre o rendimento da pessoas colectivas in Portugal |
| Slovakia from 1 May 2004 | Dan z príjmov právnických osôb in Slovakia |
| Slovenia from 1 May 2004 | Davek od dobicka pravnih oseb in Slovenia |
| Spain | impuesto sobre sociedades in Spain |
| Sweden | statlig inkomstskatt in Sweden |
To qualify for exemption from UK tax under the terms of the Directive a permanent establishment making a claim/application must, under Article 1(5)(b),“insofar as the payments of the interest or royalties represent income in respect of which it is subject in the Member State in which it is situated be subject to one of the taxes mentioned in Article 3(a)(iii) or in the case of Belgium to the impôt des non-résidents/belasting der niet-verblijfhouders or in the case of Spain to the Impuesto sobre la Renta de no Residentes or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes.”