Representation and joint and several liability in the case of Non-Resident Income Tax

Retainers and joint and several liability

Those required to withhold according to the rules of the Non-Resident Income Tax are not jointly liable for the payment of the tax debt of non-resident taxpayers without a permanent establishment.

The withholder, as such and not as jointly responsible, is obligated to retain and pay the amount of non-resident tax and to submit, and to file an annual summary of payees in the habitual manner and timeframe.

Failure to comply with these duties will result in the application of the corresponding penalty system.