European Union Withholding Tax - Income Gains and Profits Which Are Not Taxed

Income Gains and Profits Which Are Not Taxed

The EU withholding tax is not levied on any other forms of income such as employment income, trading profits, commercial activities, royalties, annuities and similar income. Also, the EU withholding tax does not apply to dividends from shares, nor to capital gains and other profits realised on investments. All these types of income and profits are described as being "out of scope".

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