Europe: Tax

It's not often – thankfully – that we cover three new Acts of Parliament in a single Planner. But such is the case here. The Government has legislated for two major changes to pensions tax, covering death benefits (from April 2027) and salary sacrifice (April 2029).

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This weekly update examines the newly enacted Pension Schemes Act 2026 and The Pensions Regulator's latest annual funding statement, which reveals that approximately 90% of defined benefit schemes are now in surplus on a technical provisions basis. The summary also covers emerging evidence on DC consolidation economies of scale, TPR's five-year corporate strategy consultation, and new HMRC guidance on inheritance tax treatment of unused pension pots.

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

A First-tier Tribunal has ruled that football referees engaged by Professional Game Match Officials Ltd were self-employed contractors rather than employees, rejecting HMRC's attempt to recover £584,000 in unpaid employment taxes.

Trustees and employers should assess how the Act will affect their scheme and start preparations now. While the government's indicative timeline suggests that most of the reforms will not come into force immediately...

The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

Understanding how Italy taxes foreign pensions is crucial for anyone relocating with retirement savings built under different tax models. This analysis explores the fundamental differences between the UK's EET...

Private UK real estate investment trusts have surged in popularity since 2022 legislative changes, offering private equity real estate managers a tax-efficient vehicle for UK property investments.

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

Private UK real estate investment trusts have surged in popularity since 2022 legislative changes, offering private equity real estate managers a tax-efficient vehicle for UK property investments.