Europe: Tax

La Cour administrative d'appel de Toulouse examine le cas d'une société luxembourgeoise détenant un portefeuille de marques, dont l'administration fiscale française conteste la localisation réelle du siège de direction effective. Malgré la tenue formelle des conseils d'administration au Luxembourg et la signature des contrats dans ce pays, les juges analysent où s'exerçaient concrètement les décisions stratégiques et la gestion quotidienne du porte

The UK Supreme Court has delivered a landmark ruling on the "salaried members rules" for Limited Liability Partnerships, significantly narrowing the interpretation of when members can claim "significant influence" to avoid employee tax treatment. The decision confirms that influence must derive from legal rights in the LLP agreement and be exercised at a strategic level over the partnership's affairs generally, rather than through operational roles or financial importance.

Le Tribunal administratif de Strasbourg examine un litige fiscal portant sur une convention de centralisation de trésorerie (cash pool) entre une société française et une entité suédoise liée.

The UK Supreme Court has delivered a landmark ruling on the "salaried members rules" for Limited Liability Partnerships, significantly narrowing the interpretation of when members can claim "significant influence" to avoid employee tax treatment. The decision confirms that influence must derive from legal rights in the LLP agreement and be exercised at a strategic level over the partnership's affairs generally, rather than through operational roles or financial importance.

The UK Supreme Court has delivered its judgment in HMRC v Bluecrest Capital Management (UK) LLP, addressing critical questions about when LLP members should be treated as self-employed versus employees for tax purposes. The ruling clarifies the interpretation of "disguised salary" and "significant influence" tests, establishing that influence must derive from legally enforceable rights rather than informal commercial importance.

Yurt içi asgari kurumlar vergisi (“YİAKV”), yürürlüğe girmesinin üzerinden yaklaşık 1,5 yıl geçmiş olmasına rağmen, geçmiş yıllar mali zararlarının bu hesaplamada nasıl dikkate alınacağı yönünden halen tartışılıyor.

On 15 May 2026, the Hellenic Parliament adopted the New Law 5301/2026 (the Law) entitled 'Administrative Cooperation in the Field of Taxation – Transposition of Council Directive (EU) 2023/2226 of 17 October 2023 and Council Directive EU 2025/872 of 14 April 2025 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation'.

Bu defa, 20/06/2026 tarihli ve 33286 sayılı Resmi Gazete’de yayımlanan 111444 sayılı Cumhurbaşkanı Kararı ile, söz konusu maddedeki 30/06/2026 tarihi 31/12/2026 olarak değiştirilmiştir. Bu değişiklik 01/07/2026 tarihinden itibaren iktisap edilen Devlet tahvili ve Hazine bonolarından elde edilen gelir ve kazançlar ile 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun uyarınca kurulan varlık kiralama şirketleri tarafından ihraç edilen kira sertifikalarına uygulanmak üzere Kararın yayımı tarihinde yürürlüğe girmiştir.

The Omnibus Directive introduces comprehensive amendments to six fundamental EU tax directives, reshaping cross-border taxation frameworks across the European Union.

Recent changes to Inheritance Tax mean rural businesses face significant tax liabilities without proper succession planning. Lifetime gifting and life insurance are becoming crucial tools, but timing is everything - balancing the risks of acting too early against the potential costs of waiting too long.

HMRC has released detailed guidance on applying inheritance tax to pensions from 2027, while the Pension Schemes Act 2026 introduces sweeping changes including a new DC Value for Money framework and consolidation requirements for small pension pots. The Pensions Regulator has also published expectations for AI governance in workplace pension arrangements, alongside updated dashboards guidance as the industry prepares for the likely 2027/28 go-live date.

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments...