Powder coating composition providing low gloss

A low gloss powder coating composition comprising

• A) 30 to 90 wt % of at least one glycidyl-functionalised (meth)acrylic resin having an epoxide equivalent weight (EEW) in a range of 300 to 2000, epoxy equivalent weight determined by means of ADSAM142 and a glass transition temperature Tg in a range of 30 to 80° C., Tg determined by means of differential scanning calorimetry (DSC),
• B) 30 to 90 wt % of at least one carboxyl functionalised polyurethane resin having an acid value in the range of 50 to 300 selected from the group consisting of a carboxyl functionalised polyurethane resin which is a reaction product of hydroxyl functionalised polyurethanes with acid anhydrides and a carboxyl functionalised polyurethane resin which is a reaction product of an isocyanate component selected from the group consisting of diisocyanates, polyisocyanates and isocyanate functionalised pre-polymers said component being reacted with hydroxyl carboxyl acids;
• C) 0.01 to 10 wt % of at least one wax selected from the group consisting of polyamide wax, polyethylene wax and zinc stearate having a melting temperature in the range of 105 to 150° C., and
• D) 0.05 to 30 wt % of at least one component selected from the group consisting of coating additive, pigment and filler
• the wt % based on the total weight of the powder coating composition and
• wherein a finish of the powder coating composition has a low gloss of 1 to 10 gloss units measured at a 60° angle according to DIN 67 530.