European Union: Corporate Tax

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

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A deep dive into content creators and why they should come here to Cyprus to save, of course, a lot of money on taxes and to enjoy themselves.

Luxembourg's partnership limited by shares (SCA) offers private fund managers a compelling corporate alternative to the special limited partnership structure, particularly for EU family offices and high-net-worth individuals. When combined with the RAIF regime, this vehicle achieves tax neutrality while maintaining the corporate governance framework that certain investors prefer. The SCA-RAIF structure addresses key legal and tax considerations while providing flexibility for secondary strategies, fund-of-f

The Netherlands has introduced new tax classification rules for investment entities, creating potential compliance challenges for fiscal investment institutions (FBIs) regarding profit distribution and financing limitations. A temporary seven-year approval now allows FBIs to maintain their previous treatment of certain interests that became transparent under the 2025 reforms, providing crucial relief for existing fund structures.

As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati

Many founders compare Cyprus and Bulgaria solely on corporate tax rates, but the real decision involves tax residency rules, treaty networks, dividend treatment, and legal structures. This analysis examines how these factors affect international businesses beyond the headline 10% versus 15% comparison.

Polish tax authorities are challenging the tax-exempt status of short-term rental activities conducted by family foundations, despite the Family Foundation Act's provisions allowing such operations. While administrative courts have consistently ruled in favor of taxpayers, the absence of a Supreme Administrative Court decision leaves the matter unresolved.

Poland's tax system imposes mandatory costs and contribution burdens that compound over time, with an exit tax that becomes more expensive the longer entrepreneurs wait to act. For those who have built valuable businesses, Cyprus offers a compelling alternative with 0% tax on dividends for Non-Dom residents, 15% corporate tax, and a straightforward EU relocation process that includes English-speaking professionals and 300 days of sunshine.