TaxWithholding

Withholding tax configuration for payments to vendors, contractors, and non-residents. Defines withholding rates, types, and thresholds.

7 properties

Schema

Properties

Property	Type	Mode	Description	Required
tax	Tax	stored	Reference to the base Tax entity	Required
withholdingType	string	enum	Type of payment subject to withholding Values: `dividends, interest, royalties, professional_services, technical_services, management_fees, consulting_fees, rent, commissions, contractor_payments, non_resident_services, prize_winnings, entertainment_payments` Example: `"professional_services"`	Required
withholdingRate	number	stored	Withholding tax rate as percentage Example: `15`	Required
thresholdAmount	MonetaryAmount	stored	Minimum payment amount for withholding to apply	Optional
isResident	boolean	stored	Whether this applies to resident or non-resident recipients	Optional
treatyCountry	string	stored	Country code if reduced rate applies due to tax treaty Example: `"US"`	Optional
treatyRate	number	stored	Reduced withholding rate under tax treaty Example: `10`	Optional

Examples

Example 1

{
  "@type": "TaxWithholding",
  "tax": {
    "@type": "Tax",
    "code": "US-1099-WHT"
  },
  "withholdingType": "professional_services",
  "withholdingRate": 30,
  "isResident": false,
  "treatyCountry": "CA",
  "treatyRate": 15
}

Example 2

{
  "@type": "TaxWithholding",
  "tax": {
    "@type": "Tax",
    "code": "FR-WHT-ROYALTIES"
  },
  "withholdingType": "royalties",
  "withholdingRate": 25,
  "thresholdAmount": {
    "value": 1000,
    "currency": "EUR"
  },
  "isResident": false
}

Example 3

{
  "@type": "TaxWithholding",
  "tax": {
    "@type": "Tax",
    "code": "DZ-WHT-SERVICES"
  },
  "withholdingType": "technical_services",
  "withholdingRate": 24,
  "isResident": true
}