Europe: Tax

La cour administrative d'appel de Paris examine un litige fiscal portant sur la déductibilité de primes exceptionnelles versées à des dirigeants d'entreprise. L'administration fiscale contestait le caractère excessif de ces rémunérations, mais la juridiction administrative devait déterminer si les éléments de preuve fournis suffisaient à établir cette qualification. Cette décision illustre les conditions dans lesquelles l'administration doit d

Changement de système dès 2029: la valeur locative sera supprimée, et parallèlement, les déductions pour frais d’entretien et pour économies d’énergie accordées aux propriétaires occupants seront également supprimées...

Systemwechsel ab 2029: Der Eigenmietwert entfällt, zugleich fallen Unterhalts- und Energiesparabzüge für Selbstnutzer weg. Werterhaltende Investitionen sind deshalb bis Ende 2028 vorzunehmen.

The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.

The OECD's November 2025 updated Commentary on Article 5 of the Model Tax Convention introduces groundbreaking guidance on when cross-border remote working arrangements and home offices may create permanent...

Transfer pricing litigation in the UK has historically been rare, but recent procedural cases reveal HMRC's increasingly aggressive approach to enquiries. With average enquiry durations now exceeding 40 months and transfer pricing yield surging to £3.4bn, understanding the legal boundaries of information requests and closure notice applications has become critical for multinational groups facing contentious disputes.

Portugal has proposed replacing its unilateral tax blacklist with the EU list of non-cooperative jurisdictions from 2027. If enacted, the reform could reduce the number of listed jurisdictions and ease certain tax and compliance consequences for investors with cross-border structures, subject to the final legislation and other anti-abuse rules.

Özet: Ülkemizde spor kulüpleri tarafından sporculara yapılan ücret ödemeleri üzerinden 193 sayılı GVK’nın geçici 72. Maddesine göre 31/12/2028 tarihine kadar farklı durumlara göre sabit olarak...

Cyprus has fundamentally changed how it taxes outbound dividends, interest, and royalties paid to associated companies. Depending on where the receiving shareholder is located, the same payment can now attract 0%, 5%, or 17% withholding tax—or trigger a complete denial of the deduction. Most international groups have not yet reviewed their ownership structures against these new rules, which took effect on 1 January 2026 and apply automatically based on the recipient's jurisdiction.

Ireland's High Court has issued formal guidance on using generative AI in legal proceedings, requiring human oversight, verification, and disclosure when AI tools are employed in court documents and expert reports. While the directive specifically applies to High Court proceedings, its implications extend to Tax Appeals Commission cases, where expert evidence must remain independent and any substantial use of AI must be declared to ensure reliability and evidential weight.

Navigating property transfers when debts to the Greek State prevent obtaining a tax clearance certificate presents significant challenges. This article examines the court-authorised private sale mechanism under Article 998(6) of the Greek Code of Civil Procedure, which enables property transfers while limiting the State's recovery to 25% of the purchase price, and explores how this procedure is reshaping real estate transactions in Greece.

Malta’s new Individual Tax Programme Rules will come into force on 1 January 2027, consolidating four existing residency programmes into a single framework. The rules retain the 15% tax rate on qualifying foreign-source income remitted to Malta but increase minimum tax thresholds, property requirements and application fees.