The company sends the member certifying held by 28 February of the year after that to pay interest
The withholding tax on interest paid to the shareholder is:
of 12.5% \u200b\u200bas a deposit, if the member is an individual resident, not an entrepreneur;
of 12.5% \u200b\u200bfor d ' tax, if the member is not a resident;
27% as tax, if the member resides in a country blacklisted;
no restraint, if the member is a person or entity that holds a controlling interest in the business income.
Interest Tax collected from a subject for its interest-bearing loan interest should be charged and shall be exempt from VAT (Article 10, paragraph 1, paragraph 1) of Presidential Decree 633/1972). The payment to the company's funding is a transfer of money off Iva
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