The financial sector and taxation

Information for financial sector operators, such as account operators, security intermediaries, insurance companies and investment companies.

Changes to tax payment

Companies and corporate entities can now pay most of their taxes using a single reference number.

Financial sector operators

Information about tax liabilities in the financial sector.

Financial sector operators

Paying dividends and tax assessment of dividend income

Instructions on paying dividends and on tax assessment of dividend income.

Paying dividends

Nominee-registered shares

Dividends paid on nominee-registered shares.

Nominee-registered shares

Refunding of tax at source, and tax-at-source cards

Instructions regarding tax-at-source refunds and tax-at-source cards for non-resident taxpayers.

Refunding of tax at source, and tax-at-source cards

CESOP

Information about the payment service providers’ obligation to report information on cross-border payments (CESOP).

CESOP

Royalties and compensation for use

Instructions regarding the tax assessment of royalties and compensation for use.

Royalties and compensation for use

FATCA, CRS and DAC2

FATCA, CRS and DAC2 are international agreements regulating and enhancing automated exchange of tax information between countries.

FATCA, CRS and DAC2

Value added tax

Value-added tax in the financial sector.

Value-added tax in the financial sector

Insurance premium tax

Instructions on registration and on filing and paying the tax.

Insurance premium tax

Contact information

Here you can find the Tax Administration’s contact details for matters relating to the financial sector.

Contact information

Royalties and compensation for use

Instructions regarding the tax assessment of royalties and compensation for use.

Royalties and compensation for use

FATCA, CRS and DAC2

FATCA, CRS and DAC2 are international agreements regulating and enhancing automated exchange of tax information between countries.

FATCA, CRS and DAC2

Value added tax

Value-added tax in the financial sector.

Value-added tax in the financial sector

Insurance premium tax

Instructions on registration and on filing and paying the tax.

Insurance premium tax

Contact information

Here you can find the Tax Administration’s contact details for matters relating to the financial sector.

Contact information

Subscribe to the newsletter for the financial sector

The newsletter contains information about current tax-related topics relevant to the financial sector operators.

Subscribe to the newsletter for the financial sector

Page last updated 12/1/2025

The financial sector and taxation

Changes to tax payment

Financial sector operators

Paying dividends and tax assessment of dividend income

Nominee-registered shares

Refunding of tax at source, and tax-at-source cards

CESOP

Royalties and compensation for use

FATCA, CRS and DAC2

Value added tax

Insurance premium tax

Contact information

Royalties and compensation for use

FATCA, CRS and DAC2

Value added tax

Insurance premium tax

Contact information

Subscribe to the newsletter for the financial sector

Electronic tax mail

Detailed guidance

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