European Union: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Belgian Tate & Lyle WHT Exemption: New Guidance On Financial Fixed Asset Condition

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

LL

Loyens & Loeff

Why Cyprus Is Emerging As A Strategic Hub For Adult Content Creators In 2026

For high-earning digital creators, the true cost of operating is often misunderstood. While platforms such as OnlyFans or Fansly typically charge around 20% commission, the far greater financial...

CA

CYAUSE Audit Services Ltd

Malta's New Tax Regime For Senior Professionals In Family Offices And Associated Sectors

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

GA

GVZH Advocates

Developments Of The Advance Pricing Agreement Procedure In France

In their article "Developments of the Advance Pricing Agreement Procedure in France," Senior Managing Director Emmanuel Llinares and Consultant Sabrine Heller examine recent developments...

N

NERA

Using Cyprus Companies For International Structures: Legal & Tax Considerations (2026 Update)

CP

Christos Paraskevas LLC

Wealth Tax In Catalonia – Frequently Asked Questions

SI

Spectrum IFA Group

VAT Treatment Of Taxi Operators Using Online Ride-Hailing Platforms

BD

BDO Malta

New Rules On The Central Credit Register

Portugal Finance

P

PLMJ

Law Transposing DAC8 Adopted By Luxembourg Parliament

A

ATOZ

Rachat de titres suivi d'une annulation non motivée par des pertes : absence d'abus de droit

MB

Mayer Brown

Abus de droit et régime mère-fille : le motif d’ordre économique et organisationnel d’une restructuration de groupe fait obstacle à la qualification de but exclusivement fiscal

MB

Mayer Brown

Malta And The Global Minimum Tax: What Businesses Need To Know

WP

WH Partners

Your Guide For Moving To Spain

Spain Immigration

SI

Spectrum IFA Group

Malta Pillar II Update Malta

PS

Papilio Services Limited

Les Clauses Principales Dans Les Contrats IT (Video)

France Media & IT

HA

Haas Avocats

Luxembourg Retail Fund Can Now Have Crypto Exposure - And What About Swiss Funds?

Luxembourg Technology

LL

Loyens & Loeff

Are Company Directors Liable For Patent Infringements? (2025) (Video)

BP

Bardehle Pagenberg

Cryptocurrency Scam: What To Do And How To Recover Funds (2026)

Italy Technology

BI

Boccadutri International Law Firm

The EU Pay Transparency Directive (Podcast)

Ireland Employment

AC

Arthur Cox

Tax And Customs Authority With Ongoing Russian Sanctions InvestigationsPortugal, Russia, Trade Sanctions

It is being reported (originally here behind a paywall, and here) that Portugal’s Tax and Customs Authority currently has ongoing investigations into possible breaches and/or circumvention of the EU’s Russian sanctions.

Portugal International

DM

Duane Morris LLP

Lucrative Interest Taxation In Cross-border Situations

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

Netherlands Tax

LL

Loyens & Loeff

[Blog] L'IP Box en Europe, une stratégie fiscale d'optimisation et de valorisation des actifs de PI

L'IP Box s'impose comme un levier fiscal central pour la valorisation des actifs de Propriété Intellectuelle (PI) en Europe, dans un cadre désormais harmonisé par l'approche...

NG

Novagraaf Group

Your Tax Needs. Our Legal Expertise.

Nobody likes tax headaches. Laws change, rules differ from one country to another, and mistakes can cost more than just money. That's why expert legal guidance on tax isn't a luxury – it's a necessity.

CE

Chambersfield Economides Kranos

Boletín Informativo de BUREN – Decimosexta Edición Escritorio International | España y Latinoamérica | Marzo de 2026

Netherlands Commercial

B

Buren

The Myth Of The 183 Days

European Union Tax

DA

Delsol Avocats

Airbnb In Cyprus: Turning Short-term Rentals Into A Tax-compliant Business

MC

Michael Chambers & Co. LLC

Le mythe des 183 jours

DA

Delsol Avocats

Redomiciliation To And From Cyprus: Legal Pitfalls And Practical Realities

Cyprus Commercial

PL

Patrikios Legal

Real Estate Share Deals In Belgium: No VAT, No CIT, No RETT… And No Tax Abuse

Belgium Real Estate

LL

Loyens & Loeff

Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

CG

CSB Group

Tax Update - EU Adopts DAC9 To Support Pillar 2 Implementation

European Union Tax

K

Kinanis LLC

Global Minimum Tax: Practical Experience From Hungary

HS

Horizon Solutions Kft.

January 2026 Monthly Tax Briefing

BL

Bernitsas Law

Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

CG

CSB Group

Tax Update - EU Adopts DAC9 To Support Pillar 2 Implementation

The EU Council has adopted DAC9 the 9th amendment to the Directive 2011/16/EU on Administrative Cooperation in the field of taxation (DAC). DAC9 supports the EU implementation of the OECD/G20...

European Union Tax

K

Kinanis LLC

Global Minimum Tax: Practical Experience From Hungary

The global minimum tax (Pillar Two / GloBE) ensures that large multinational enterprise groups and large domestic groups are taxed at an effective rate of at least 15% in every jurisdiction where they operate.

HS

Horizon Solutions Kft.

January 2026 Monthly Tax Briefing

In particular, the Joint Ministerial Decision establishes the interoperability between financial organizations, credit institutions and the General Commercial Registry with the electronic Source of Funds Declaration application (POTHEN).

BL

Bernitsas Law

Dutch Supreme Court: Legal Presumption In Demerger Roll-over Facility To Be Set Aside

Netherlands Tax

LL

Loyens & Loeff

Can Anyone Add Assets To A Trust? The Legal Reality

One of the most frequently misunderstood aspects of trust structuring concerns the contribution of assets.

Cyprus Commercial

A|

AGPLAW | A.G. Paphitis & Co. LLC

Publication "Key Tax Aspects Of Real Estate Investments 2025" Available

Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of Real Estate investments 2025...

Luxembourg Real Estate

LL

Loyens & Loeff

Draft Bill On Modernisation Of Pledge And Assignment Of Receivables: A Game Changer For Credit Provision In The Netherlands

The Dutch financing market is on the verge of a fundamental modernisation. The Draft Bill on the Modernisation of Pledge and Assignment of Receivables (Wet modernisering pandrecht en cessie) has been published...

Netherlands Insolvency

GGI Global Alliance

Spain's Supreme Court Clarifies The Limits Of Enforcement Surcharge: Late-payment Interest Cannot Be Charged On The Same Debt

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...

GGI Global Alliance

Registering A Business In Malta: Guide For UK Entrepreneurs (2026 Update)

PS

Papilio Services Limited

Why A Financial Adviser Is Essential For Expats Living In Spain

Spain Wealth Mgt

SI

Spectrum IFA Group

Moving To Spain - Frequently Asked Questions

Spain Immigration

SI

Spectrum IFA Group

Case Study Spanish Tax Resident Couple

SI

Spectrum IFA Group

Cession d'actions par un dirigeant : imposition en salaires du complément de prix afférent à une garantie d'actif et de passif consentie par le cédant

MB

Mayer Brown

Réduction de capital par diminution de la valeur nominale : distribution imposable en présence de réserves distribuables

MB

Mayer Brown

La souscription d'un emprunt par une société afin de réaliser une réduction de son capital par rachat des parts d'un associé constitue un acte anormal de gestion

MB

Mayer Brown

Refus d'application du taux de marché à un prêt reconduit à un taux identique

MB

Mayer Brown

The CP Legislative Updates Series – January 2026

CP

Camilleri Preziosi Advocates

Qatar Issues Implementing Rules For The Global And Domestic Minimum Tax (Pillar Two)

A

ATOZ

Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

PK

Psarakis & Kefalas Law Firm

Comparability Of Investment Funds In Europe: Only Tax Features Matter

European Union Tax

LL

Loyens & Loeff

IR59 And Personal Income Tax In Cyprus

MC

Michael Chambers & Co. LLC

Estonia Tax Card 2026

E

Eurofast

Malta's Tax Treatment Of Highly Skilled Individuals

MT

Mamo TCV Advocates

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Latest Videos

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Your Guide For Moving To Spain

SI

Spectrum IFA Group

Why A Financial Adviser Is Essential For Expats Living In Spain

SI

Spectrum IFA Group

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Amazing Scenery & High Taxes (Video)

CA

CYAUSE Audit Services Ltd

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

AM

Arendt & Medernach

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