A corrigendum to Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes corrects four drafting errors in the Polish language version, the Council published on 10 July 2026. The corrections address grammatical and terminological mistakes in Articles 3(3), 4(2)(e), 6(3), and 11(6), with no substantive change to the EU law.
The corrigendum follows Procedure 2(b) for obvious errors in a single language version. Member States have eight days to submit observations to the Council's Directorate Quality of Legislation. The directive, adopted on 10 December 2024, aims to streamline cross-border investment by reducing withholding tax refund procedures. The Polish version now aligns with other language versions, ensuring consistent application across the EU.
Stakeholders such as financial intermediaries and investors in Poland will benefit from clearer legal text, while national tax authorities face no new compliance burdens. The correction does not alter the directive's implementation timeline or substantive obligations.