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Council Directive 2011/96/EU of 30 November 2011 on the… Article 5

Council Directive 2011/96/EU of 30 November 2011 on the… Article 5

Article 5

Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax.

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Other provisions in Council Directive 2011/96/EU of 30 November 2011 on the…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 5 of Council Directive 2011/96/EU of 30 November 2011 on the… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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