European Union: Capital Gains 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.

Lucrative Interest Taxation In Cross-border Situations

Recently, the Court of Appeal of 's-Hertogenbosch ruled that income from shares qualifying as a directly held lucrative interest should be treated as dividend or capital gains income for tax treaty purposes...

Netherlands Tax

LL

Loyens & Loeff

Cyprus Tax Reform News

On the 22/12/2025 the Cyprus parliament voted a major package of Tax Laws aiming to maintain the competitiveness of Cyprus as an international business hub.

CE

Chambersfield Economides Kranos

GG Thinks: From Tax Benefit To Strategic Asset, Rethinking Equity Incentives In Portugal

Granting options or shares to employees is a well-established way to attract and retain talent, particularly in innovative business ecosystems.

Portugal About Mondaq

GG

Gama Glória

Cession d'actions par un dirigeant : imposition en salaires du complément de prix afférent à une garantie d'actif et de passif consentie par le cédant

Dans le cadre de la cession d'actions par un cadre dirigeant, le TA de Lyon juge que le complément de prix, constituant la contrepartie d'une garantie d'actif et de passif consentie par le cédant, doit être imposé dans...

MB

Mayer Brown

Réduction de capital par diminution de la valeur nominale : distribution imposable en présence de réserves distribuables

MB

Mayer Brown

Cyprus Capital Gains Tax: An Updated Practical Guide For Property Sellers

MK

Michael Kyprianou Law Firm

Cyprus Tax Reform 2026: What Changed And What It Means

TS

The Sovereign Group

How A Malta Holding Company Benefits International Investors: A Case Study

Worldwide Commercial

DG

Dixcart Group Limited

Navigating VAT Deduction On Vehicles In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Cyprus Tax Reform 2026: A Long-Awaited Overhaul Of The Tax Framework

S

S&A

Client Stories: Malta Residence Options For Non-European Citizens

Worldwide Commercial

DG

Dixcart Group Limited

Cyprus Tax Reform: Key Changes For Businesses And Individuals From 1 January 2026

Worldwide Commercial

DG

Dixcart Group Limited

Principales Mesures Issues De La Loi De Finances Pour 2026

MB

Mayer Brown

La nouvelle convention préventive de la double imposition franco-belge n'entrera pas en vigueur de sitôt

DA

Delsol Avocats

Les Clauses Principales Dans Les Contrats IT (Video)

France Media & IT

HA

Haas Avocats

Asset Management & Investment Funds Update - January 2026

Ireland Finance

WF

William Fry

Ep3 - Planning Ahead - The Reform Of Judicial Reform Procedures (Podcast)

Ireland Litigation

WF

William Fry

How Is AI, Experimentation And Smarter Delivery Transforming Legal Work? (Podcast)

Luxembourg Technology

AO

A&O Shearman

On The Legal Side N°17 (Podcast)

France Technology

AD

August Debouzy

The New Double Tax Treaty Between Belgium And France Will Not Come Into Force Any Time Soon

Belgium and France signed a new double taxation treaty on 9 November 2021, which will replace the current treaty dating back to 1964.

DA

Delsol Avocats

Budget Social 2026 : Augmentation Du Taux De CSG Et Pérennisation Du Régime Social Management Package

La loi de financement de la sécurité sociale pour 2026 augmente le taux de la CSG sur certains revenus du capital de 1,4 % et pérennise le nouveau traitement social appliqué aux gains de « Management Package ».

MB

Mayer Brown

Cyprus Tax Reform 2026 – Comprehensive Overview

SUMMARY OF THE MAIN TAX CHANGES...

CA

CYAUSE Audit Services Ltd

G. Kefalas – Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions.

PK

Psarakis & Kefalas Law Firm

Cyprus Tax Reform – Was This The Reform Expected To Attract New Investors?

MK

Michael Kyprianou Law Firm

Malta's Participation Exemption: Turning Holdings Into Opportunities: Receive Dividends And Capital Gains From Qualifying Holdings Free Of Tax

FM

Finance Malta

Italy's 2026 Budget Law: Practical Takeaways For Businesses

AO

A&O Shearman

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Belgium's Proposed Capital Gains Tax On Financial Assets

SB

Simont Braun

The Special Tax Regime For Private Equity In Spain: Promoting An Essential Sector That Withstands Political Shifts

AG

Addleshaw Goddard

Main Provisions Of The Tax Reform

Ki

KPMG in Cyprus

Cyprus Crypto Tax (8%) From 2026: A Global Perspective

Cyprus Technology

Nikita & Partners Limited

Cyprus Introduces Tax Reform Εffective 1 January 2026

PL

Patrikios Legal

Cyprus Tax Reform 2026: Key Changes For Individuals And Businesses

MC

Michael Chambers & Co. LLC

Main Provisions Of The Tax Reform

In the case of disposal of shares in a company whose market value is essentially represented by the market value of immovable property, the disposal proceeds are determined as declared by the contracting parties, adjusted by the market value of other assets and liabilities.

Ki

KPMG in Cyprus

Cyprus Crypto Tax (8%) From 2026: A Global Perspective

Crypto taxation has moved decisively from regulatory grey area to mainstream tax policy. Across Europe, the UK, the United States, and the Middle East, governments have now adopted increasingly formal positions...

Cyprus Technology

Nikita & Partners Limited

Cyprus Introduces Tax Reform Εffective 1 January 2026

Cyprus has approved a far-reaching tax reform, marking the most significant overhaul of its tax framework in more than 20 years.

PL

Patrikios Legal

Cyprus Tax Reform 2026: Key Changes For Individuals And Businesses

Cyprus approved a comprehensive tax reform package on 22 December 2025, marking the first major overhaul of the tax system in more than twenty years.

MC

Michael Chambers & Co. LLC

Second Phase Of Belgian Tax Reform Approved By Parliament

LL

Loyens & Loeff

How Indian Families And NRIs Can Benefit From A Cyprus Holding Company

Indian high-net-worth individuals are increasingly reviewing how and where they hold global assets.

Worldwide Strategy

DG

Dixcart Group Limited

Cyprus Tax Residency For Individuals: Understanding The 60-Day And 183-Day Rules

Cyprus offers a strategic location, attractive tax benefits, and a high quality of life, making it a preferred destination for individuals and businesses.

Nikita & Partners Limited

Belgian Tax Reform – Second Draft Law Moves Forward

On 3 July 2025, the federal government submitted to Parliament a second draft Law implementing the next wave of tax measures announced in the so-called "Easter Agreement" (cf. our previous newsflash).

F

Fieldfisher

October 2025 Monthly Tax Briefing

October's Monthly Tax Briefing covers recent developments in tax legislation.

BL

Bernitsas Law

Bloomberg Tax – Ireland Country Guide 2025

MG

Maples Group

Malta Updates Yacht Code: What The CYC 2025 Means For Owners And Operators

Malta Transport

DG

Dixcart Group Limited

Cyprus 2026 Tax Reform: Complete Overview - Waiting To Be Approved By Parliament Making Cyprus More Attractive And Efficient

CA

CYAUSE Audit Services Ltd

The EU Blue Card In Cyprus And Its Benefits

Worldwide Immigration

DG

Dixcart Group Limited

Moving To Cyprus And The Non-Domicile Regime

DG

Dixcart Group Limited

Luxembourg 2026 Budget Bill – Tax Stability

LL

Loyens & Loeff

Tax Consequences Of Golden Visa Investments

DG

Dixcart Group Limited

Capital Gains Tax Under The Portugal NHR Regime

DG

Dixcart Group Limited

The Taxation Of Royalty Income In Portugal: A Look At The Patent Box Regime

DG

Dixcart Group Limited

Legislation And Case Law Updates | 3rd Quarter

Portugal Litigation

P

PLMJ

Navigating Portugal's Exit Tax: A Guide For Individuals And Businesses

Worldwide Commercial

DG

Dixcart Group Limited

Portugal's Golden Visa: Understanding The Investment Fund Route

Worldwide Commercial

DG

Dixcart Group Limited

Malta Streamlines Procedures For The Malta Permanent Residence Programme

Worldwide Commercial

DG

Dixcart Group Limited

Malta Introduces Citizenship By Merit

Worldwide Commercial

DG

Dixcart Group Limited

Owning A Holiday Home In Portugal

Worldwide Immigration

DG

Dixcart Group Limited

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Taxation In Slovakia 2024 (Video)

ZI

Zugimpex International GmbH

German Tax Reform In 2018 – What Will Change? (Video)

AM

Arendt & Medernach

Tax Webcast - 08 January 2016 (Video Content)

DC

Deloitte Cyprus

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