European Union: Inheritance Tax

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Article
Cyprus Corporate Tax Is Now 15%: Who Pays 8 Points Less, And Why Non-Doms Pay More
Cyprus has raised its corporate income tax rate from 12.5% to 15%, but the total tax burden on distributed profits has actually fallen by more than eight percentage points for Cyprus-domiciled shareholders due to a dramatic cut in the Special Contribution for Defence on dividends. However, non-domiciled residents and foreign shareholders now face higher effective rates, fundamentally reshaping the island's tax competitiveness for different investor categories.
Cyprus Tax
CA
CYAUSE Audit Services Ltd
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
Rendita Catastale In Italy
The rendita catastale is a foundational yet often misunderstood element of Italy's property taxation system, representing the theoretical rental income homeowners effectively pay themselves. This imputed value plays a surprisingly significant role in Italy's GDP and explains why successive governments handle property taxation with such political sensitivity. Understanding this concept is essential for anyone navigating property ownership, inheritance planning, or financial decisions in Italy.
Italy Real Estate
SI
Spectrum IFA Group
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