European Union: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
InDisputes – TAC Considers Redundancy Payment Tax Exemption
The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.
Ireland Tax
M
Matheson
Article
Traitement fiscal des sommes versées en application d’une clause de retour à meilleure fortune
Le Conseil d'État clarifie le traitement fiscal des sommes versées en application d'une clause de retour à meilleure fortune attachée à un abandon de créance. La décision établit un principe de neutralité fiscale lorsque l'abandon initial n'a pas été déduit du résultat imposable, créant ainsi une symétrie de traitement entre l'abandon et le retour à meilleure fortune.
France Tax
MB
Mayer Brown
Article
Régime De Faveur Des Fusions : Application De La Clause Anti-abus Aux Opérations Impliquant Des Etats Tiers
Le tribunal administratif de Montreuil examine l'application de la clause anti-abus du régime de faveur des fusions dans le cadre d'une opération transfrontalière impliquant un État tiers. Cette décision clarifie la portée de l'article 210-0 A, III du CGI et son applicabilité au-delà des seules opérations intracommunautaires couvertes par la directive « fusions ».
France Tax
MB
Mayer Brown
Article
Employees Working From Home And Permanent Establishment
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. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.
Netherlands Tax
B
Buren
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Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

Sales Taxes: VAT, GST

Article
The End Of The Five-Year Rule: What Cyprus’ New VAT Regime Means For Property Sales
The Council of Ministers has issued Orders introducing significant changes to the VAT treatment of immovable property, with effect from 1 September 2026. The amendments to the Fifth and Eighth Schedules of the VAT Law will change the way the VAT treatment of buildings is determined and introduce corresponding changes to the rules concerning the reduced VAT rate applicable to certain renovation and repair works.
Cyprus Tax
MK
Michael Kyprianou Law Firm
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Withholding Tax

Article
Publication ‘Key Tax Aspects Of Real Estate Investments 2026’ Available
Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.
Worldwide Tax
LL
Loyens & Loeff
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Transfer Pricing

Article
Nieuw beleidsbesluit toepassing internationaal belastingrecht
Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.
Netherlands Tax
B
Buren
Article
Luxembourg Court Confirms Arm’s Length Remuneration Tax Requirement For Undisclosed Intra-Group Counter-Guarantee
At its core, the case concerns a Luxembourg holding company (the “Company”) that had contractually agreed to bear the credit risk on loans managed by a related entity’s permanent establishment located in Luxembourg (the “Branch”), without disclosing this arrangement to the Luxembourg tax authorities (the “LTA”) and without receiving any compensation.
Luxembourg Tax
MG
Maples Group
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Inheritance Tax

Article
Valencian Community Declares More Tax Cuts For Residents
The Valencian Community has introduced significant tax reforms for 2026-2027, including reduced income tax rates, a doubled wealth tax exemption to €2 million per person, and expanded inheritance and gift tax reliefs for family businesses and wider family members. These changes position Valencia as an increasingly attractive region for wealthy residents and families planning intergenerational wealth transfers.
Worldwide Tax
SI
Spectrum IFA Group
Article
Should You Keep Your UK Property When Living In Or Moving To Spain?
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.
European Union Tax
SI
Spectrum IFA Group
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Latest Videos

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