Consultation on introducing a common EU-wide system for withholding tax

German industry welcomes the European Commission’s intention to reform the EU withholding tax system in order to establish a harmonized EU-wide withholding tax framework. From a German industry point of view, the greatest need for reform this context is in the area of licenses/royalties. This is why we advocate for a holistic approach to such a reform and for a simplification and digitalization of the relief procedure.