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Royalties Income Tax Act

Eversheds Sutherland (US) LLP

German withholding tax on royalty payments between non-German parties - German tax authorities confirm position on withholding...

On February 11, 2021, the German Federal Ministry of Finance (GFMF) published a decree (the Decree), confirming their position that German withholding tax (at a rate of 15.825%) is due and payable on gross royalties that are...more

Hogan Lovells

Draft interpretation note on withholding tax on royalties

Hogan Lovells on

The South African Revenue Service has issued a draft interpretation note on the application of the withholding tax imposed on royalties in terms of sections 49A to 49H of the Income Tax Act. ...more

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