European Union: Income Tax

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.

Large multinational enterprises face unprecedented public scrutiny as new EU transparency rules mandate the disclosure of country-by-country tax information for the first time. With the first wave of public reports set to be published in the coming months, how will MNEs navigate this new era of tax transparency and prepare for potential media attention around their global tax strategies?

Cyprus offers attractive tax benefits through its non-domicile status, but many applicants struggle with documentation and compliance requirements. Understanding the distinction between tax residency...

OnlyFans taxes explained: income tax, VAT, tax rates, and legal risks for creators. Learn how to stay compliant and optimize your OnlyFans earnings with expert legal advice.

Moving to Spain is an exciting step – better lifestyle, sunshine, and often a lower cost of living. But from a financial perspective, the period just after you arrive is one of the highest-risk moments...

On March 18, 2026, the European Commission published its proposal for an EU-wide legal framework establishing a new form of limited-liability company – the EU Inc.

February's Monthly Tax Briefing covers recent developments in tax legislation, including...

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.