Version history

Date of issue	Document name	Changes
2/9/2026	Payments of dividends, interest and royalties to nonresidents	Replaces guidance: Taxes on the dividend income of EU/EEA residents — Case-law on the tax assessment of foreign investment funds
4/8/2022	Payments of dividends, interest and royalties to nonresidents
1/1/2019	Payments of dividends, interest and royalties to nonresidents	Replaces guidance: Payments of dividends, interest and royalties to nonresidents
2/9/2017	Payments of dividends, interest and royalties to nonresidents
3/5/2014	Payments of dividends, interest and royalties to nonresidents

Detailed guidance