European Union: Property Taxes

The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.

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.

Folketinget holder sommerferie, men skattemæssige spørgsmål om boafgift og ejendomsoverdragelse fortsætter med at udvikle sig. Skatterådet har bekræftet anvendelsen af 15%-reglen ved...

The German Federal Finance Court (BFH) has issued a landmark interim decision with far-reaching implications for international mergers and acquisitions (M&A) practice.

Austria has introduced new VAT rules for luxury residential properties exceeding EUR 2 million in total costs, fundamentally changing the tax treatment that has long distinguished the country's approach from standard EU frameworks. Starting January 2026, these high-value properties will face mandatory VAT exemption, eliminating the input VAT deduction rights that previously provided significant liquidity advantages to developers and landlords. The threshold calculation encompasses acquisition, construction,

We highlight the key changes introduced by the French loi de simplification de la vie économique (SVE) for commercial tenants – and, crucially, what tenants can do about them now

Corporate taxation operates within complex legal and economic ecosystems where businesses evaluate far more than tax rates when choosing where to incorporate.

Over the years there have been a few tweaks made to the rules, but these have generally had the effect of making it more accessible (unlike what has happened to some other tax regimes available for new residents).

Yes. Buying property in Italy as a foreigner is fully legal, with no restrictions for non-residents. Most foreign buyers can purchase Italian real estate under the principle of reciprocity.