Definition: Withholding tax

Category: ESSPROS Manual

Withholding taxes are taxes due on income from social benefits that are calculated in advance of payment, withheld by the payment authority and paid directly to the tax authority on behalf of the recipient. http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-11-014-EN.pdf
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
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