Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes (FASTER Directive) was published in the Official Journal of the EU on 10 January 2025. The FASTER Directive establishes safer and faster withholding tax relief procedures to encourage cross-border investment and help fight tax fraud. Key aspects of the Directive include: The introduction of a Common EU Digital Tax Residence Certificate (eTRC) that will streamline the process for investors to claim withholding tax relief; The requirement that Member States must use one or both of the following fast-track procedures: a "relief-at-source" procedure where...