European Union: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Malta's New Tax Regime For Senior Professionals In Family Offices And Associated Sectors

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

GA

GVZH Advocates

Belgian Tate & Lyle WHT Exemption: New Guidance On Financial Fixed Asset Condition

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

LL

Loyens & Loeff

Developments Of The Advance Pricing Agreement Procedure In France

In their article "Developments of the Advance Pricing Agreement Procedure in France," Senior Managing Director Emmanuel Llinares and Consultant Sabrine Heller examine recent developments...

N

NERA

Wealth Tax In Catalonia – Frequently Asked Questions

A common question from people living in Catalonia is about Wealth Tax; What assets are Wealth Tax based on, how it is calculated, how can we manage the amount we have to pay, when is it due and what forms are needed for Wealth Tax. This article gives insight into the answers to these questions

SI

Spectrum IFA Group

OECD Side-By-Side Package Secures Future Of Pillar Two

BD

BDO Malta

Using Cyprus Companies For International Structures: Legal & Tax Considerations (2026 Update)

CP

Christos Paraskevas LLC

Malta Resident Non-Dom Taxation

CC

Chetcuti Cauchi Advocates

VAT Treatment Of Taxi Operators Using Online Ride-Hailing Platforms

BD

BDO Malta

Legal Risks In Cyprus Property Transactions That Are Often Overlooked

DA

A. Danos & Associates LLC

Cyprus Taxation Explained 2026: What Business Owners Really Pay - Guide Summarised Version

CA

CYAUSE Audit Services Ltd

Cyprus Statutory Audit Requirements: What Finance Teams Need To Know

Nikita & Partners Limited

Law Transposing DAC8 Adopted By Luxembourg Parliament

A

ATOZ

Abus de droit et régime mère-fille : le motif d’ordre économique et organisationnel d’une restructuration de groupe fait obstacle à la qualification de but exclusivement fiscal

MB

Mayer Brown

Rachat de titres suivi d'une annulation non motivée par des pertes : absence d'abus de droit

MB

Mayer Brown

Cryptocurrency Scam: What To Do And How To Recover Funds (2026)

Italy Technology

BI

Boccadutri International Law Firm

L'IA redéfinit la concurrence : maîtrisez-vous le jeu… ou le risque ? (Video)

France Technology

HA

Haas Avocats

AI News: Italy Sets The Rules For AI In The Workplace (Podcast)

Italy Technology

KG

K&L Gates LLP

The Italian Market: Gaming & Regulation (Podcast)

Italy Media & IT

WP

WH Partners

Agentic AI And The Future Of Innovation Management (Video)

France Technology

innosabi

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Related Country Guides

Withholding Tax

Belgian Tate & Lyle WHT Exemption: New Guidance On Financial Fixed Asset Condition

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

LL

Loyens & Loeff

Assujettissement de sommes versées au titre d’un accord de licence à une retenue à la source de 10 %

La Cour administrative d’appel de Paris confirme l’application d’une retenue à la source de 10 % à une somme...

MB

Mayer Brown

Délai de réclamation applicable aux retenues à la source

Saisi d'un recours pour excès de pouvoir, le Conseil d'État juge que le délai spécial de réclamation applicable aux retenues à la source (31 décembre de l'année suivant celle au cours de laquelle la retenue a été opérée) méconnaît le principe d'égalité,

MB

Mayer Brown

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

Malta Commercial

DG

Dixcart Group Limited

Passive Income Taxation In Cyprus – An Update

A|

AGPLAW | A.G. Paphitis & Co. LLC

Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

CG

CSB Group

Dividends: For People Looking For Income And For Making Your Money Grow

Spain Wealth Mgt

SI

Spectrum IFA Group

Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

PK

Psarakis & Kefalas Law Firm

Irish Lessors Fly Free Of Indian Tax

W

Walkers

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Inheritance Tax

Are You Receiving An Inheritance When Living In Spain?

If you have received or are about to receive an inheritance (also known as a bequest) there are some emotions that, based on my experiences of helping people over some 25 years, are common.

SI

Spectrum IFA Group

0% Tax When Selling Your UK Business

Before inviting you to discuss the scheme, it is important to show how I help business people in this situation with their wealth planning. In addition to the 0% tax scheme there is greater depth to the planning. Will you live happily ever after? Well let's see.

SI

Spectrum IFA Group

How Do I Get Maximum Benefit From My Share Options?

Also, before selling your shares, view the sale as a business owner. You may only be a minority owner but the shares do give you ownership. Assess the sale as if you own and are selling the whole business.

Spain Wealth Mgt

SI

Spectrum IFA Group

Reduce Your Inheritance Tax Bill Whilst Living In Spain – A Guide To The Residence Nil Rate Band

SI

Spectrum IFA Group

Why A Financial Adviser Is Essential For Expats Living In Spain

Spain Wealth Mgt

SI

Spectrum IFA Group

Moving To Spain - Frequently Asked Questions

Spain Immigration

SI

Spectrum IFA Group

Case Study Spanish Tax Resident Couple

SI

Spectrum IFA Group

Réduction de capital par diminution de la valeur nominale : distribution imposable en présence de réserves distribuables

MB

Mayer Brown

Taxe patrimoniale : annulée mais maintenue

DA

Delsol Avocats

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Corporate Tax

Using Cyprus Companies For International Structures: Legal & Tax Considerations (2026 Update)

In recent years, Cyprus has evolved from a traditionally low-tax jurisdiction into a fully compliant and strategically positioned international business hub.

CP

Christos Paraskevas LLC

Cyprus Statutory Audit Requirements: What Finance Teams Need To Know

If you have recently taken responsibility for a Cyprus subsidiary — or if your group has expanded into Cyprus...

Nikita & Partners Limited

Cyprus Taxation Explained 2026: What Business Owners Really Pay - Guide Summarised Version

In 2026, more business owners from Europe, the UK, Australia, Canada and the Middle East are considering Cyprus as a tax base and are relocating their operations to the island.

CA

CYAUSE Audit Services Ltd

Case Study: Relocating A Consultancy Company To Cyprus Under The Non-Domicile Regime

Worldwide Strategy

DG

Dixcart Group Limited

Abus de droit et régime mère-fille : le motif d’ordre économique et organisationnel d’une restructuration de groupe fait obstacle à la qualification de but exclusivement fiscal

MB

Mayer Brown

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

Malta Commercial

DG

Dixcart Group Limited

Why Choose A Malta Company Service Provider

Malta Commercial

PS

Papilio Services Limited

Why Your Cyprus Audit Takes Longer Than It Should

Cyprus Accounting

Nikita & Partners Limited

0% Tax When Selling Your UK Business

SI

Spectrum IFA Group

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Property Taxes

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Malta Commercial

DG

Dixcart Group Limited

How A Malta Holding Company Benefits International Investors: A Case Study

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

Worldwide Commercial

DG

Dixcart Group Limited

Navigating VAT Deduction On Vehicles In Portugal

In Portugal, the rules for a company to deduct Value-Added Tax (VAT) on vehicle acquisitions are quite specific, mainly depending on the type of vehicle and its use. Understanding these regulations is crucial for businesses aiming to optimise their tax position.

Worldwide Commercial

DG

Dixcart Group Limited

Client Stories: Malta Residence Options For Non-European Citizens

Worldwide Commercial

DG

Dixcart Group Limited

Cyprus Tax Reform: Key Changes For Businesses And Individuals From 1 January 2026

Worldwide Commercial

DG

Dixcart Group Limited

The Government's Housing Action Plan To 2030: Top Take-aways For The Private Sector

Ireland Real Estate

MF

McCann Fitzgerald

November 2025 Monthly Tax Briefing

BL

Bernitsas Law

Taxe patrimoniale : annulée mais maintenue

DA

Delsol Avocats

Setting Up A Company In Malta: A Complete Guide For Business Owners

Worldwide Commercial

DG

Dixcart Group Limited

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Amazing Sceneries Usually Followed By High Taxes (Video)

CA

CYAUSE Audit Services Ltd

Cyprus Corporate Tax; 0%,2,5%, 12.5%. Its Time! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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