Article 13 — Relief-at-source system

Member States may establish a system to allow certified financial intermediaries that maintain the investment account of a registered owner to request relief at source on behalf of a registered owner in accordance with Article 11 by providing the following information to the withholding tax agent: (a) the tax residence of the registered owner or the information contained in the documentation referred to in Article 12(2), point (b), where applicable; and (b) the applicable withholding tax rate on the payment in accordance with national rules or a double tax treaty, as applicable.