European Union: Withholding Tax

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.

Switzerland's reputation as a low-tax jurisdiction masks a complex reality of cantonal variations, 35% dividend withholding, and annual wealth taxes that can erode founder returns. Cyprus counters with a flat 15% corporate rate, zero withholding on dividends to non-residents, and no wealth tax—but which structure truly minimizes the tax burden for company founders? This comparison breaks down the real effective rates, cash-flow costs, and compounding differences that determine which jurisdiction deliv

Cyprus has introduced a 15% corporate tax rate effective January 2026, aligning with OECD's Pillar Two framework while maintaining competitive advantages. The reform includes reduced Special Defence Contribution on dividends, wider personal income tax bands, and a clear framework for crypto asset taxation, positioning Cyprus as an attractive international business hub.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

As international people living in Spain, no matter how much we integrate, we still do not have the experience acquired over generations of how systems work, and what the cultural norms mean for day to day life.

Summary: In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions. In this article...

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...