Europe: Tax

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

A First-tier Tribunal has ruled that football referees engaged by Professional Game Match Officials Ltd were self-employed contractors rather than employees, rejecting HMRC's attempt to recover £584,000 in unpaid employment taxes.

Trustees and employers should assess how the Act will affect their scheme and start preparations now. While the government's indicative timeline suggests that most of the reforms will not come into force immediately...

Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.

As EU leaders advance Multiannual Financial Framework negotiations for the 2028-2034 budget period, Ireland prepares to assume the Council Presidency amid complex debates over budget size, own resources, and competing priorities across defence, energy security, and competitiveness. The negotiations present significant implications for corporate tax policy, energy markets, and regulatory frameworks as Member States navigate fiscal constraints against geopolitical pressures.

Gelir İdaresi 2025 Yılı Vergi Harcamaları Raporunu yayınladı. 2025 yılında toplam 3 trilyon 170,3 milyar TL tutarında vergi harcaması gerçekleşti. En büyük pay 1.483,7 milyar ile gelir vergisinde oldu. Vergi harcamalarının GSYH'ye oranı %5,1 olarak hesaplandı.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

A crucial requirement for QAHC eligibility is that the company is UK tax-resident, but not that it is a UK company and therefore both Jersey and Guernsey incorporated companies are eligible.

La Cour administrative d'appel de Paris examine le cas d'un non-résident ayant exercé des stock-options en France puis cédé les actions à perte. La question centrale porte sur la possibilité de déduire cette moins-value de cession...

Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

Gelir İdaresi 2025 Yılı Vergi Harcamaları Raporunu yayınladı. 2025 yılında toplam 3 trilyon 170,3 milyar TL tutarında vergi harcaması gerçekleşti. En büyük pay 1.483,7 milyar ile gelir vergisinde oldu. Vergi harcamalarının GSYH'ye oranı %5,1 olarak hesaplandı.

Purchasing property in Cyprus requires navigating complex legal procedures, regulatory requirements, and due diligence checks that protect both buyers and sellers. Understanding the conveyancing process, from initial contract preparation through title deed transfer, helps international investors and property buyers avoid common pitfalls including undisclosed mortgages, planning irregularities, and delayed title deeds.