Europe: Tax

Skatteministeriet og Skatterådet har truffet nye afgørelser om værdiansættelse af udskudt skat ved optionsudnyttelse i ejendomsselskaber samt betingelser for succession ved aktiv udlejningsvirksomhed.

The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...

The Finance Act 2026 introduces joint and several liability rules that fundamentally change how tax compliance works in labour supply chains involving umbrella companies and personal service companies. Life sciences businesses that rely on contractors for clinical trials, research programmes, and regulatory projects face new risks that extend beyond traditional IR35 obligations, with potential liability even for small businesses previously exempt from off-payroll working requirements.

This comprehensive table tracks key developments affecting UK pension schemes, including recent parliamentary acts, court decisions, regulatory guidance, and compliance deadlines. From inheritance tax changes on pension death benefits to pensions dashboards implementation, the document provides essential dates and implications for trustees, administrators, and pension professionals navigating the evolving regulatory landscape.

Understanding UK tax residence is crucial for international workers, but many overlook a critical mismatch: social security obligations operate under separate rules from tax residence. This disconnect can leave individuals paying national insurance in unexpected jurisdictions, affecting payroll compliance, benefits eligibility, and future state pension entitlements.

RPC's Tax Bites delivers monthly updates on critical UK tax developments, including HMRC guidance changes, tribunal decisions on employment status and film partnerships, and evolving compliance requirements. This edition examines landmark cases that clarify the boundaries between employment and self-employment, explores when film production expenditure qualifies for tax relief, and analyzes HMRC's approach to payment reallocation and penalties.

The Upper Tribunal examined whether a limited liability partnership was carrying on a business with a view to profit when loan notes were transferred to it, determining the application of capital gains tax provisions. The case explores the interpretation of 'business' in tax legislation and the application of the Ramsay principle of purposive statutory construction in the context of a tax mitigation arrangement.

IFICI applications in Portugal can be rejected when applicants overlook requirements around qualifying activities, Portuguese-source income, professional roles, qualifications or economic substance. Understanding these risk areas before becoming tax resident can help applicants avoid costly mistakes.

RPC's Tax Bites delivers monthly updates on critical UK tax developments, including HMRC guidance changes, tribunal decisions on employment status and film partnerships, and evolving compliance requirements. This edition examines landmark cases that clarify the boundaries between employment and self-employment, explores when film production expenditure qualifies for tax relief, and analyzes HMRC's approach to payment reallocation and penalties.

La Dirección General de Tributos ha emitido una consulta vinculante que clarifica aspectos clave del régimen especial de trabajadores desplazados a España, permitiendo su mantenimiento incluso cuando el contribuyente reduce su jornada laboral original para trabajar remotamente para una empresa extranjera y posteriormente asume funciones ejecutivas en otra sociedad española. Esta interpretación administrativa adopta un enfoque flexible que favorece la atracción de talento intern

Fon tasfiyesi nedeniyle yatırılan sermayenin geri alınamaması nedeniyle sermayede vuku bulan zararlar diğer gelirlerden indirilemeyecektir. Ancak bu değerlendirme tasfiyenin sonuçlandığı tarih itibariyle yapılacaktır. Değer artış kazançlarında ise kazanç tespiti topluca yapılmakta olup satış işleminin birinden doğan zarar diğerinden doğan kazançtan indirilebilecektir. Ancak tasfiyede, bu indirimden yararlanmak bence mümkün değildir