Worldwide: Income Tax

Moving to Spain with a UK pension raises important questions about whether to transfer your pension overseas or leave it in place. Understanding your existing pension arrangements, tax implications, and how they fit into your new life in Spain is essential before making any transfer decisions.

El Tribunal Supremo examina si las rentas de una herencia yacente deben imputarse fiscalmente a herederos llamados a término antes de que se cumpla dicho plazo y puedan aceptar la herencia. La sentencia analiza la posible doble imposición cuando estas ganancias patrimoniales se gravan primero en IRPF y posteriormente en el impuesto de sucesiones al cumplirse el término testamentario.

Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

Malta's remittance basis of taxation, combined with its treatment of digital assets, creates unique opportunities for cryptocurrency holders seeking European residency. The Global Residence Programme and The Residence Programme offer a flat 15% tax rate on remitted foreign income, while foreign-source capital gains remain outside Malta's tax net entirely.

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

Malta is consolidating its special tax programmes into a unified Individual Tax Programme effective January 2027, maintaining the attractive 15% flat tax rate on qualifying foreign-source income while substantially raising financial thresholds and property requirements.