Given that investors could be located in any Member State, rules for a common and digital tax residence certificate (eTRC) should apply in all Member States. To ensure that all Union taxpayers have access to a common, appropriate and effective proof of their tax residence, Member States should use automated procedures for the issuance of tax residence certificates for the purposes of applying a relief-at-source system, a comprehensive relief-at-source system, a quick refund system or a standard refund system in order to obtain relief of excess withholding tax on dividends paid for publicly traded shares or on interest paid for publicly traded bonds, if applicable. Moreover, eTRCs should be issued in the same recognisable and acceptable digital form and with the same content.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
