Definition: Withholding tax
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.
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
Created:
Updated: