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
Withholding should not be made on the income paid by a non-business or professional natural person to a non-resident for housing rental, since the payer, being a natural person who does not carry out any economic activity, is not obliged to withhold.
The non-resident must submit Form 210.