Directive (EU) 2025/50 (FASTER): sourced answers
4 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What kind of act or agreement is it
FASTER — Directive (EU) 2025/50 of 10 December 2024
«rnal of the European Union EN L series 2025/50 10.1.2025 COUNCIL DIRECTIVE (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinions of the European Parliament ( 1 ) , Having regard to the opinions of the European Economic and Social Committee ( 2 ) , Acting in accordance with a special legislative procedure»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
Council Directive (EU) 2025/50 of 10 Dec 2024 (FASTER)
«rnal of the European Union EN L series 2025/50 10.1.2025 COUNCIL DIRECTIVE (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinions of the European Parliament ( 1 ) , Having regard to the opinions of the European Economic and Social Committee ( 2 ) , Acting in accordance with a special legislative procedure»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
From what date do the provisions of the agreement or act apply
the FASTER procedures themselves apply only from 1 January 2030
«y. Article 25 Transposition 1. Member States shall adopt and publish, by 31 December 2028, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2030. When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive. 3. Member States which meet the conditions of Article 2(3) at the time of the transposition of this Directive and do not opt to apply Chapter III shall notify the Commission by 31 December 2028. They shall communicate to the Commission, without delay, any subsequent change to their national relief-at-source system concerning the conditions listed in Article 3(1), point (31). …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
«eached or exceeded the threshold set out in Article 2. Article 26 Entry into force This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . Article 27 Addressees This Directive is addressed to the Member States. Done at Brussels, 10 December 2024. For the Council Th»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
Member States shall adopt and publish implementing provisions by 31 December 2028 and shall apply them from 1 January 2030
«y. Article 25 Transposition 1. Member States shall adopt and publish, by 31 December 2028, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2030. When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive. 3. Member States which meet the conditions of Article 2(3) at the time of the transposition of this Directive and do not opt to apply Chapter III shall notify the Commission by 31 December 2028. They shall communicate to the Commission, without delay, any subsequent change to their national relief-at-source system concerning the conditions listed in Article 3(1), point (31). …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
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