FASTER directive

Roles that need it

• Tax Associate
• Custody Operations Analyst
• Regulatory Change Analyst
• Regulatory Consultant (Banking)

Skills it belongs to

• Corporate taxation
• Regulatory change impact assessment

Related concepts

• Withholding tax reliefWithholding tax relief is the reduction of tax deducted at source on dividends or interest paid to a non-resident investor, under a tax treaty or domestic exemption. It is given either at source, by applying the reduced rate at payment, or by a later refund claim (tax reclaim), which is slower and more costly.
• Income collectionIncome collection is the custodian's process of receiving dividends, coupons and other distributions on securities it holds, crediting them to clients and chasing any amounts not received. It includes checking rates, tax withheld and currency, and reconciling expected against actual income.
• CustodianA custodian is a financial institution, usually a bank, that holds securities and cash on behalf of clients, settles their trades and services the assets through corporate actions, income collection, tax relief and reporting. A global custodian covers many markets through its own branches or a network of sub-custodians.

Sources

• Council Directive (EU) 2025/50 (FASTER), EUR-Lex (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.