FASTER (Directive 2025/50)

adoptedJurisdiction: EUOfficial source

Description

The EU FASTER Directive (Council Directive (EU) 2025/50) is a major overhaul of how withholding tax (WHT) relief is processed for cross‑border investments in the EU. It aims to make reclaiming excess WHT faster, more predictable and more secure, while tightening controls against fraud and abuse.

Key dates

  1. Entry into force
  2. Implementing acts
  3. Transposition deadline
  4. Transposition deadline
  5. Applies from
  6. Application

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