ALTAX publishes the Complete Guide to Withholding Tax (WHT) in Albania and the Western Balkans

Withholding Tax (WHT) in Albania and the Western Balkans – Complete Guide to Withholding Tax (WHT)

Modules 1–7 | Version 2.0 | Updated October 2026

ALTAX presents the updated edition of its comprehensive guide on Withholding Tax (WHT), a practical and analytical publication designed to explain how WHT operates in Albania, how it interacts with the tax systems of the Western Balkans, and how it connects with the evolving international tax framework.

The guide is structured into seven modules, taking the reader from the fundamentals and domestic legal framework to practical implementation, Double Tax Treaties (DTTs), BEPS and the challenges of European integration.

The publication covers:

• the operation and administration of WHT in Albania;
• the changes introduced by Law No. 29/2023 on Income Tax;
• filing and payment through e-Tax;
• tax relations with Kosovo, Greece, Italy, North Macedonia and Montenegro;
• DTT application and the importance of the tax residence certificate;
• treaty shopping, BEPS and artificial profit shifting risks;
• international developments including Pillar 1, Pillar 2, LOB, PPT and STTR;
• practical cases, examples and compliance solutions;
• the future of WHT in Albania’s path towards European Union integration.

The guide goes beyond a technical description of withholding tax. It examines WHT as an instrument of fiscal policy, transparency and protection of the tax base in an increasingly cross-border economy.

It is designed for businesses, tax professionals, accountants, lawyers, consultants, tax administration officials, researchers and students.

From cross-border payments to fiscal policy.
From compliance to tax-base protection.
From Albania to the Western Balkans and European integration.

This is Version 2.0, updated October 2026, bringing together structured analysis, data, references, practical examples and case-based explanations.