Taxand Webinars Series

Withholding Tax Refunds in the CEE Region for Investment Funds:
Recent Developments, Administrative Practice and Cross-Border Challenges

Date: Thursday, 19 March 2026
Time: 15:00 – 16:30 CET
Format: Virtual

About the session

Foreign collective investment vehicles (CIVs) investing across Central and Eastern Europe continue to face significant complexity when navigating withholding tax obligations and refund procedures. Domestic regimes, administrative practices and evolving case law vary widely between jurisdictions and create uncertainty for investors and fund managers alike.

In this session, Taxand professionals from several CEE countries, together with colleagues from other EU jurisdictions, will explore recent developments, practical experiences and strategic considerations for obtaining WHT exemptions or refunds.

Objectives

• Understand how selected CEE jurisdictions tax dividends and interest paid to foreign CIVs.
• Compare the treatment of fiscally transparent and intransparent investment vehicles.
• Analyse differences between domestic and foreign CIV regimes.
• Review refund and exemption mechanisms in practice.
• Examine statutes of limitation and recent case law impacting WHT recovery.
• Gain practical insights into managing claims and cross-border disputes.

Program (1h30)

• Overview of WHT challenges for CIVs investing in the EU and CEE
• Country perspectives and recent legislative developments
• Practical experiences with refund procedures
• Case law and administrative trends
• Q&A session – Wrap up