European Union: Tax Treaties

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

In the Netherlands, corporate tax and Box 2 dividend tax combine to reduce what you keep from your profit. Here is how 200,000 euros of profit is treated in the Netherlands versus Cyprus.

Cyprus offers consultants a 15% corporate tax rate combined with near-zero dividend taxation for non-domiciled residents. Understanding how to structure expenses, extract profit through salary versus dividends, and establish genuine substance determines what a consultant actually keeps after tax.

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

An EU national, operating a successful consultancy company, sought a jurisdiction that combined tax efficiency, EU credibility, and a high quality lifestyle. With an international client base and no dependence on a physical location, Cyprus emerged as a natural choice for both business relocation and personal residency. The individual also held a personal investment portfolio which was discretionary managed by an EU Financial Institution.

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.