Directive 2003/49 / EC (Interest and Licensing Directive)
 Directive 2003/49 / EC |
|
|---|---|
| Title: | Council Directive 2003/49 / EC of June 3, 2003 on a common tax regime for payments of interest and license fees between affiliated companies of different member states |
| Designation: (not official) |
Interest and Royalty Policy |
| Scope: | EU |
| Legal matter: | Tax law |
| Basis: | EC Treaty , in particular Article 94 |
| Procedure overview: |
European Commission European Parliament IPEX Wiki |
| Last change by: | Directive 2013/13 / EU |
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To be implemented in national law by: |
January 1, 2004 |
| Implemented by: |
Germany EG Administrative Assistance Adaptation Act |
| Reference: | OJ L 157 of 26.6.2003, pp. 49-54 |
| Full text |
Consolidated version (not official) basic version |
| The regulation must have been implemented in national law. | |
| Please note the information on the current version of legal acts of the European Union ! | |
The Interest and Licensing Directive (Council Directive 2003/49 / EC on a common tax regime for payments of interest and license fees between affiliated companies of different member states of June 3, 2003) is an EC directive . It came into force on January 1, 2004 and regulates the taxation of interest and license payments between affiliated companies within the European Community (and Switzerland ).
requirements
The debtor and creditor of the payments must be corporations based in two different member states of the European Union . A minimum share of the receiving company of 25% in the capital of the company making the payments is required, as is a minimum ownership period of two years. The payments may not be structured according to profit. Payments from / to sister companies and from / to permanent establishments can also benefit.
Goals and legal consequences
In principle, these payments should be taxed in the country in which the recipient of the payments is resident .
The state in which the debtor of the payments is resident waives the levying of capital gains tax . Interest and license payments remain fully deductible as business expenses as part of the determination of the taxable income (taxable profit determination ) of the debtor .
The abuse regulations are comparable to those of the older parent-subsidiary directive (since 1990).
Implementation in German law
The implementation into German law was carried out by § 50 g EStG , which was inserted in accordance with Art. 1 No. 3 EG Administrative Assistance Adaptation Act of December 2, 2004 ( Federal Law Gazette 2004 I p. 3112 ).
Current developments
On November 11, 2011, the European Commission adopted a proposal to improve the Interest and Licensing Directive. According to the Commission's wish, double taxation, for example through withholding tax, should be further reduced. The proposal now has to be discussed by the Council and the European Parliament .
Web links
Individual references / sources
- ↑ Federal Ministry of Finance : Applicability of Directive 2003/49 / EU (so-called Interest and License Fee Directive) to the accession country Croatia. In: bundesfinanzministerium.de. January 20, 2014, accessed September 30, 2019 .
- ↑ Directive 2003/49 / EC . OJ 2003, L 157, pp. 49-54.
- ↑ To the content: Script ( Memento from August 1st, 2007 in the Internet Archive ), there p. 90 ff., University of Erlangen , Chair Wolfram Scheffler
- ↑ Reduction of double taxation to strengthen the internal market. European Commission, accessed November 11, 2011 .