European Union: Tax

John and Sarah thought the hard part was over when they moved to Spain—new home, sea views, and the lifestyle they'd always dreamed of. But as they settled in, a simple question emerged: did their UK-based financial arrangements still work now that they were Spanish residents? What began as an exciting fresh start soon revealed a complex web of tax implications, investment suitability, and cross-border financial planning that many expats overlook until it's too late.

Cyprus has emerged as a strategic jurisdiction for international entrepreneurs through its 60-day tax residency rule, offering EU access and tax efficiency without requiring year-round presence.

A key issue in the event of the submission of an application under the out-of-court debt settlement mechanism, the conclusion of a restructuring agreement, or the bankruptcy of a legal entity, is the treatment...

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...

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.

Recent Belgian court rulings have intensified scrutiny of intellectual property transactions, particularly concerning DEMPE functions and income reallocation. A landmark judgment on trade name royalty payments establishes critical precedents for how Belgian tax authorities can apply transfer pricing principles to challenge the deductibility of such payments.

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.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.