INTM367030 | EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents

From HM Revenue & Customs · International Manual

Business concerns that qualify to claim exemption

Below is a table showing companies covered by Article 3(a) of the Directive (see Annex to Directive):

Table shown as recovered text

Country Description Austria Companies under Austrian law known as Aktiengesellschaft and Gesellschaft mit beschränkter Haftung Belgium Companies under Belgian law known as naamloze vennootschap/société anonyme, commanditaire vennootschap op aandelen/société en commandite par actions, besloten vennootschap met beperkte aansprakelijkheid/société privée à responsabilité limitée and those public law bodies that operate under private law Cyprus from 1 May 2004 Companies under Cypriot law known as companies in accordance with the Companies Law, Public Corporate Bodies as well as any other body which is considered as a company in accordance with the Income tax Laws Czech Republic from 1 May 2004 Companies under Czech law known as akciová spolecnost, spolecnost s rucením omezeným, verejná obchodní spolecnost, komanditní spolecnost, družstvo Denmark Companies under Danish law known as aktieselskab and anpartsselskab Estonia from 1 May 2004 Companies under Estonian law known as täisühing, usaldusühing, osaühing, aktsiaselts, tulundusühistu Finland Companies under Finnish law known as osakeyhtiö/aktiebolag, osuuskunta/andelslag, säästöpankki/sparbank and vakuutusyhtiö/försäkringsbolag France Companies under French law known as société anonyme, société en commandite par actions, société à responsabilité limitée and industrial and commercial public establishments and undertakings Germany Companies under German law known as Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft mit beschränkter Haftung and bergrechtliche Gewerkschaft Greece Companies under Greek law known as ανώνυµη εταιρíα Hungary from 1 May 2004 Companies under Hungarian law known as közkereseti társaság, betéti társaság, közös vállalat, korlátolt felelosségu társaság, részvénytársaság, egyesülés, közhasznú társaság, szövetkezet Ireland Companies in Irish law known as public companies limited by shares or by guarantee, private companies limited by shares or by guarantee, bodies registered under the Industrial and Provident Societies Acts or building societies registered under the Building Societies Acts Italy Companies under Italian law known as società per azioni, società in accomandita per azioni, società a responsabilità limitata and public and private entities carrying on industrial and commercial activities Latvia from 1 May 2004 Companies under Latvian law known as akciju sabiedriba, sabiedriba ar ierobežotu atbildibu Lithuania from 1 May 2004 Companies incorporated under the law of Lithuania Luxembourg Companies under Luxembourg law known as société anonyme, société en commandite par actions and société à responsabilité limitée Malta from 1 May 2004 Companies under Maltese law known as Kumpaniji ta’ Responsabilita’ Limitata, Socjetajiet in akkomandita li lkapital taghhom maqsum f’azzjonijiet Netherlands Companies under Dutch law known as naamloze vennootschap andbesloten vennootschap met beperkte aansprakelijkheid Poland from 1 May 2004 Companies under Polish law known as spólka akcyjna, spólka z ograniczona odpowiedzialnoscia Potugal Commercial companies or civil law companies having a commercial form, cooperatives and public undertakings incorporated in accordance with Portuguese law Slovakia from 1 May 2004 Companies under Slovak law known as akciová spolocnost, spolocnost s rucením obmedzeným, komanditná spolocnost, verejná obchodná spolocnost, družstvo Slovenia from 1 May 2004 Companies under Slovenian law known as delniška družba, komanditna delniška družba, komanditna družba, družba z omejeno odgovornostjo, družba z neomejeno odgovornostjo Spain Companies under Spanish law known as sociedad anónima, sociedad comanditaria por acciones, sociedad de responsabilidad limitada and those public law bodies which operate under private law Sweden Companies under Swedish law known as aktiebolag and försäkringsaktiebolag.

A company is an “associated company” if it meets the minimum shareholding requirements of Finance Act 2004/S98(4) and S99(4) that is 25% or more of the capital or voting rights.