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Consultation procedure First reading

Faster and Safer Relief of Excess Withholding Taxes

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Completed: published in the Official Journal on 10 January 2025 and now EU law.

  1. ✓ Referred to committee 16 September 2024
  2. ✓ Committee work Report adopted 14 October 2024
  3. ✓ Tabled for plenary 22 October 2024
  4. ✓ Plenary vote Adopted 14 November 2024
  5. ✓ Adopted by the Council 10 January 2025
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteurs
Herbert DORFMANN PPEHerbert DORFMANN PPE
Shadow rapporteurs
Niels FUGLSANG S&DRoberts ZĪLE ECRMEP #197541 ECRGilles BOYER RenewMEP #197526 RenewRasmus ANDRESEN Verts/ALEJussi SARAMO The LeftMEP #88715 The LeftRené AUST ESN

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0033/2024 14 November 2024 ✦ Parliament approves the Council draft on faster and safer relief of excess withholding taxes, and asks the Council to notify or consult it again if it departs from or substantially amends the approved text.⇄ what changed Adopted by Parliament Adopted text TA9-0102/2024 28 February 2024 ✦ Parliament's amended version of the proposed directive on faster and safer relief of excess withholding taxes sets common rules for EU member states to simplify and speed up procedures for investors, while strengthening anti-fraud measures.⇄ what changed Tabled for plenary Report A10-0011/2024 22 October 2024 ✦ Parliament approves the Council draft directive on Faster and Safer Relief of Excess Withholding Taxes, which introduces a common EU digital tax residence certificate and two fast-track procedures for tax relief.⇄ what changed Tabled for plenary Report A9-0007/2024 26 January 2024 ✦ Parliament's amended version of the proposed Council directive on Faster and Safer Relief of Excess Withholding Taxes sets common rules for withholding tax relief procedures on cross-border investments, including digital tax residence certificates, registration of financial intermediaries, and relief at source or quick refund procedures.⇄ what changed Committee draft Draft report (ECON) 9 October 2024 ✦ The draft report concerns the Council directive on Faster and Safer Relief of Excess Withholding Taxes. The rapporteur proposes that Parliament approves the Council draft without amendments.⇄ what changed Committee draft Draft report (ECON) 9 October 2023 ✦ The draft report approves the Commission proposal for a directive on Faster and Safer Relief of Excess Withholding Taxes, as amended. It sets out Parliament's amendments to the proposal.

Committee draft → Committee draft: Parliament now approves the Council draft instead of proposing amendments, reflecting a shift to endorsement. The report removes earlier provisions on UNSHELL alignment, eTRC details, and data retention, and adds new review tasks for the Commission. The explanatory statement is rewritten to describe the Council's changes, including prolonged deadlines, a market size exemption, and a later entry into force. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Outcome
  2. 10 January 2025 Published in the Official Journal

    The act is now EU law.

  3. Plenary stage
  4. 14 November 2024 Plenary vote
    Sitting of 14 November 2024 📄 Adopted text TA10-0033/2024📄 Report A10-0011/2024
    Adopted Adopted by an overwhelming majority
    For 555 Against 48 Abstained 42

    Final vote at 11:23 · 86% of votes cast in favour · every MEP’s position →

  5. 22 October 2024 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0011/2024
  6. Committee stage
  7. 14 October 2024 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  8. 9 October 2024 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 16 September 2024 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

  10. Plenary stage
  11. 28 February 2024 Plenary vote
    Sitting of 28 February 2024 📄 Adopted text TA9-0102/2024📄 Report A9-0007/2024
    Adopted Adopted by an overwhelming majority
    For 541 Against 36 Abstained 23

    Final vote at 13:01 · 90% of votes cast in favour · every MEP’s position →

    How the vote unfolded · 10 ballots

    adopted rejected lapsed square = amendment circle = part of the text decisive vote Solid = roll call (click for every MEP’s vote); faded = no individual positions

    Show all 10 ballots in voting order
    1. Amendments by the committee responsible — put to the vote collectively Amendments by the committee responsible – put to the vote collectively
    — no individual positions recorded
    Adopted
    2. Amendments by the committee responsible — split vote Amendments by the committee responsible – split vote
    — no individual positions recorded
    Adopted
    3. Amendments by the committee responsible — split vote Amendments by the committee responsible – split vote
    electronic vote (totals only) — no individual positions recorded
    Adopted
    4. Amendments by the committee responsible — split vote Amendments by the committee responsible – split vote
    electronic vote (totals only) — no individual positions recorded
    Adopted
    5. Amendment 63, adding text after Article 17 — part 1 13:01 Dégrèvement plus rapide et plus sûr des excédents de retenues à la source - Faster and Safer Relief of Excess Withholding Taxes - Schnellere und sicherere Verfahren für die Entlastung von überschüssigen Quellensteuern - A9-0007/2024 - Herbert Dorfmann - Après l'article 17 - Am 63/1
    Rejected
    6. Vote on text inserted after Article 17
    7. Amendment 64, adding text after Article 17 13:01 A9-0007/2024 - Herbert Dorfmann - Après l'article 17 - Am 64
    Rejected
    8. Amendment 65, adding text after Article 17 13:01 A9-0007/2024 - Herbert Dorfmann - Après l'article 17 - Am 65
    Rejected
    9. Amendment 66, adding text after Article 17 13:01 A9-0007/2024 - Herbert Dorfmann - Après l'article 17 - Am 66
    Rejected
    10. Final vote 13:01 A9-0007/2024 - Herbert Dorfmann - Proposition de la Commission
    Adopted
  12. 26 January 2024 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A9-0007/2024
  13. Committee stage
  14. 23 January 2024 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  15. 9 October 2023 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  16. 11 September 2023 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.