Europe: Tax

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

Both islands are recognised global finance centres, offering proportionate and pragmatic regulation, tax neutrality, and a sophisticated ecosystem of legal, regulatory, and operational expertise...

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...

The UK government is introducing a new International Controlled Transactions Schedule (ICTS) that will require approximately 75,000 businesses to file detailed annual reports...

The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.

If you are buying a house in Italy and are intending on benefitting from the system of detractions and deductions for the costs of building and renovating your property...

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

On 17 November 2025, the European Commission published EU VAT Committee Working Paper No. 1118, regarding free-of-charge access to platforms in exchange for user data.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

Both islands are recognised global finance centres, offering proportionate and pragmatic regulation, tax neutrality, and a sophisticated ecosystem of legal, regulatory, and operational expertise...

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...