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European Commission Infringement Package for February 2021 Includes Letters of Formal Notice on Dividends Taxation for France and Sweden

19 February 2021

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Approved Changes

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European Union-France-Sweden

The European Commission has published the key decisions of its February 2021 infringements package. With respect to taxation, this includes letters of formal notice sent to France and Sweden regarding their taxation of dividends paid to insurance companies in other EEA Members States and dividends paid to non-resident public pension institutions, respectively. --- Taxation: Commission asks FRANCE to change its withholding tax rules on dividends to insurance companies in other EEA Member States The Commission has today sent a letter of formal notice to France urging it to change its withholding tax rules on dividends paid to “Unit Linked insurance”...