Faster and safer relief of excess withholding taxes

This procedure aims to simplify and speed up the process for individuals and companies to get back taxes withheld in another EU country when they have been overcharged. It seeks to reduce administrative burdens and improve the free movement of capital within the EU.

It will affect individuals and businesses who invest across EU borders and currently face lengthy procedures for tax refunds. The goal is to make cross-border investments more attractive and less complicated.