European Union: Corporate 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.
Article
Company Whose Assets Consist Predominantly Of Real Estate: Interpretation Under French Domestic Law
The French Supreme Court has clarified how to interpret the concept of a legal entity whose assets consist principally of immovable property when this concept is not defined in an applicable tax treaty. The decision addresses whether interests held by family members and indirect holdings through intermediary entities must be considered when determining if a company falls within the scope of real estate provisions in tax treaties.
France Tax
DA
Delsol Avocats
Article
Irish Budget 2027 – Implications For Irish And International Investors
The Irish Budget for 2027 (“Budget 2027”) was announced by Minister Simon Harris on 6 October 2026. Budget 2027 contains a number of measures intended to support Ireland’s status as a leading financial and investment jurisdiction in Europe. International investors will welcome the introduction of reforms for the taxation of Irish corporates, the introduction of new rules to accommodate the Pillar Two side-by-side agreement with the US and the extensions to Irish tax provisions for tax credits.
Ireland Tax
MG
Maples Group
Article
Family Wealth Planning: Why Successful Families Use Corporate Structures
Often the greatest challenge for individuals and families is not generating that wealth but managing its transition from one generation to the next. Ensuring that your children and possibly their children do not have financial worries (or less) and moving wealth from one generation to the next is often one of the greatest challenges, and preserving that wealth for future generations often requires a different strategy.
Malta Wealth Mgt
PS
Papilio Services Limited
Article
Illustration de la remise en cause de la déductibilité fiscale d’abandons de créances intragroupe
Une société mère française a consenti des abandons de créances à ses filiales allemande et turque, mais l'administration fiscale a remis en cause leur déductibilité. La cour administrative d'appel de Bordeaux examine si ces abandons constituent des aides commerciales déductibles ou des libéralités non déductibles, en analysant les relations commerciales effectives et les perspectives de développement invoquées.
France Tax
MB
Mayer Brown
Article
Cryptocurrency Taxation In Italy: Tax Rates, Tax Returns And The RW Section
Italy's 2025 Budget Law significantly reformed cryptocurrency taxation, raising capital gains rates to 33% from 2026 and eliminating the previous €2,000 annual threshold. Understanding these changes is crucial for anyone holding crypto-assets in Italy, as new reporting obligations and tax rates now apply to all realized gains, staking rewards, and other crypto-related proceeds.
Italy Tax
BI
Boccadutri International Law Firm
Article
Dutch Public Country-by-country Reporting: Is Your Group Ready For The First Reports Due In 2026?
The Netherlands has introduced public country-by-country reporting requirements for large multinational groups with consolidated revenue above EUR 750 million. These new rules will make tax data publicly accessible through the Dutch trade register, allowing journalists, NGOs, investors and competitors to review tax information by jurisdiction. Groups with a calendar financial year must publish their first report by the end of 2026, covering the 2025 financial year.
Netherlands Tax
B
Buren
Article
Belastingpakket 2027 - Tax Alert
The Dutch government has submitted its Tax Plan 2027 package to the House of Representatives, featuring proposals largely aligned with the Coalition Agreement and Strategic Agenda. With the minority coalition presenting a cautious approach and four options still under consideration for box 3 taxation, significant changes may emerge during parliamentary debate. BUREN provides a comprehensive overview of the key proposed measures and invites stakeholders to join their webinar on fiscal developments.
Netherlands Tax
B
Buren
Article
Dutch Tax Plans 2027: a predictable package in a minority government setting
The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.
Netherlands Tax
LL
Loyens & Loeff
Article
Budget Day 2026: Real Estate Update
The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.
Netherlands Tax
LL
Loyens & Loeff
Article
La «principal fuente de renta» calculada atendiendo a los rendimientos íntegros, cuando los netos se determinan por métodos distintos
El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.
Spain Tax
Gómez-Acebo & Pombo
Article
Welcome To Spada Partners From Milan
Spada Partners has established itself as a premier tax advisory firm serving businesses and families across Italy, offering comprehensive support in transactions, turnarounds, corporate finance, and M&A processes. With over 70 professionals, the firm provides dedicated expertise in tax and financial planning, governance support, and generational transitions for both domestic and international clients seeking deep connections within the Italian market.
Italy Tax
GGI Global Alliance
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