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Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Parent-Subsidiary Directive)RecitalsArticle 1Article 2Article 3Article 4Article 5Article 6Article 7Article 8Article 9Article 10Article 11Annex IAnnex I, Part A List of companies referred to in Article 2(a)(i)Annex I, Part B List of taxes referred to in Article 2(a)(iii)Annex IIAnnex II, Part A Repealed Directive with list of its successive amendmentsAnnex II, Part B List of time limits for transposition into national lawAnnex III Correlation TableDone at
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 18 January 2012 - onwards
Version 2 of 2

Article 6

The Member State of a parent company may not charge with­holding tax on the profits which such a company receives from a subsidiary.

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