Europe: Tax

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.

The government of the Republic of Türkiye has placed tax incentives for internationally active companies, group companies with cross-border structures, and service providers operating in export markets on its agenda.

Türkiye Cumhuriyeti hükümeti, uluslararası ölçekte faaliyet gösteren şirketler, sınır ötesi yapılanmalara sahip grup şirketleri ve ihracat pazarlarında faaliyet gösteren hizmet sağlayıcılar vergi teşviklerini gündemine aldı.

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.

Recent developments in case law mean there has been an increased appetite to pursue public law arguments before the First-tier Tribunal (FTT), rather than by means of a traditional application for judicial review.

Cyprus offers attractive opportunities for international property purchasers, but navigating the legal framework requires careful attention to due diligence, contract registration, and VAT implications.

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.

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

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.