European Union: Corporate Tax

European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.

The European Commission has unveiled its most comprehensive EU direct tax framework review to date, shifting policy focus from anti-avoidance measures toward competitiveness and simplification. The Tax Simplification Package promises EUR8 billion in annual savings through sweeping changes to withholding taxes, dividend taxation, interest limitation rules, and cross-border structures. These reforms will fundamentally reshape how businesses structure their European operations, requiring careful analysis of ex

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.

Le Conseil d'État clarifie les modalités de calcul de la réintégration Charasse dans le cadre d'opérations de LBO, en confirmant que les fonds apportés lors d'une augmentation de capital peuvent s'imputer sur le prix d'acquisition sans condition d'affectation explicite à l'opération de rachat. Cette décision met fin aux tentatives de l'administration fiscale d'exclure ces fonds du calcul et offre une sécurité juridique accrue pour les groupes fiscalemen

Germany's advance lump-sum taxation regime imposes annual deemed investment income on German tax-resident investors in qualifying investment funds, regardless of distributions.

The German Federal Constitutional Court is set to rule on the constitutionality of Section 8c of the Corporate Tax Act, which mandates complete forfeiture of tax losses when more than 50% of a corporation's shares change hands. The Hamburg Fiscal Court has supplemented its 2017 referral order with new details about a specific case where losses would be forfeited solely due to share acquisition, raising fundamental questions about whether this provision violates Germany's constitutional principle of equality

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...

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La Cour administrative d'appel de Toulouse examine le cas d'une société luxembourgeoise détenant un portefeuille de marques, dont l'administration fiscale française conteste la localisation réelle du siège de direction effective. Malgré la tenue formelle des conseils d'administration au Luxembourg et la signature des contrats dans ce pays, les juges analysent où s'exerçaient concrètement les décisions stratégiques et la gestion quotidienne du porte