European Union: Income Tax

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Article
Malta's New Individual Tax Programme
Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.
Malta Tax
GT
Grant Thornton Malta
Article
Luxembourg Proposes New Tax Regime For Stock Options In Innovative Companies
Luxembourg has introduced a draft law establishing a new tax framework for employee stock option plans, creating a favorable regime for qualifying young innovative companies while codifying the general tax treatment for all other stock option arrangements. The proposal aims to defer taxation until share disposal for eligible companies, potentially reducing the effective tax burden to approximately 11.45% while addressing practical liquidity constraints for employees.
Luxembourg Tax
TA
Tiberghien
Article
Dutch Supreme Court: No Legal Redress For Box 3 For Non-Objecting Taxpayers
The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.
Netherlands Tax
LL
Loyens & Loeff
Article
Interest On Withholding Tax Refunds In Cases Of Incorrect Application Of A Double Tax Treaty
The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.
Germany Tax
AO
A&O Shearman
Article
Tax Alert: New Draft Bill Proposing Changes To Tax Legislation
A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation, entitled ‘Measures to address the energy crisis and to strengthen citizens’ disposable income, wage-related and tax provisions, regulations concerning the out of court debt settlement mechanism, public sector pension arrangements, provisions regarding the Hellenic Gaming Commission and the improvement of the regulatory framework for gaming activities, regulations concerning the Public Real Estate Company SA and other provisions’.
Greece Tax
BL
Bernitsas
Article
Agenzia Delle Entrate: Nuovi Chiarimenti Sulla Detassazione Prevista Dalla Legge Di Bilancio 2026
L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Are You Dutch Or Belgian And Moving To Spain?
As more Northern Europeans consider relocating to Spain for retirement, understanding the Spanish tax system before making the move has become crucial. Many expats from the Netherlands and Belgium discover too late that their existing investment portfolios, pension arrangements, and financial structures may be treated very differently under Spanish tax residency rules, potentially resulting in unexpected wealth tax obligations and capital gains exposure.
Spain Tax
SI
Spectrum IFA Group
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