Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Withholding tax on rental income from business premises
Withholding tax must be applied to income paid to a non-resident for leasing a business premises, provided that the lessee is obliged to withhold. The applicable withholding is the general tax rate, and must be entered using form 216. It is also mandatory to file an annual tax return/summary (Form 296), identifying the payee.
|
Year of accrual |
2015 |
2016 and later | |||||
|---|---|---|---|---|---|---|---|
|
Residents EU , Iceland and Norway |
Other taxpayers |
Residents in the EU, Iceland and Norway |
Liechtenstein |
Other taxpayers | |||
|
Until 11-07 |
Since 12-07 |
Until 10-07-2021 |
Since 11-07-2021 | ||||
|
Tax rate |
20% |
19.50% |
24% |
19% |
24% |
19% |
24% |
Taxpayers who have had the correct amount withheld need not file a return for this tax.