Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Withholding taxes on rental income from housing
No withholding tax should be applied to income paid by a non-business or professional individual to a non-resident for the rental of a home, since the payer, being an individual who does not carry out any economic activity, is not obliged to withhold.
The non-resident must submit Form 210.