European Union: Corporate Tax

Cyprus has introduced a dedicated statutory regime for cryptocurrency taxation, effective 1 January 2026, that taxes gains from crypto-asset disposals at a flat 8% rate. This article examines how Article 20E of the Income Tax Law applies to both individuals and companies, what transactions trigger the tax, and how mining, staking, and losses are treated under the new framework.

Austrian entrepreneurs and investors relocating to Cyprus face a complex web of exit tax rules, residency requirements, and treaty provisions that can either preserve or eliminate significant tax advantages. Understanding Austria's dwelling-based residence test, the section 27 deemed disposal rules, and the new annual reporting obligations for deferred exit tax is essential before departure, as mistakes made during relocation can trigger immediate tax liabilities or preserve unwanted Austrian tax exposure f

The EU's Taxation Omnibus proposal aims to expand the Parent-Subsidiary Directive to include pension funds and eliminate minimum ownership thresholds, potentially removing significant tax obstacles for cross-border EU investments. Meanwhile, the Netherlands has introduced temporary relief measures for collective investment vehicles (FBIs) affected by recent tax classification reforms, providing a pragmatic solution for pension funds navigating new transparency requirements.

Cyprus continues to strengthen its position as a leading international business and investment hub through the expansion and modernisation of its Double Tax Treaty (DTT) network. These treaties help businesses and individuals avoid being taxed twice on the same income while providing greater certainty for cross-border investments and international operations.

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

Cyprus IP Box Process Explained (3% Total Tax for Technology Companies)

Cyprus offers Israeli founders, investors, and families a compelling relocation option combining proximity to Israel with a 15% corporate tax rate, the Non-Dom regime exempting dividend and interest income...

The Cyprus IP Box Tax Scheme enables Cyprus Companies to a total tax of 3%. Before applying you must listen to these tips!!

La France impose désormais un nouveau formalisme pour les cessions de parts ou actions dans des sociétés à prépondérance immobilière, exigeant l'intervention d'un notaire, avocat ou expert-comptable sous peine de nullité. Cette réforme, entrée en vigueur le 27 juin 2026, vise à renforcer la lutte contre le blanchiment et les fraudes fiscales en imposant l'intervention de professionnels assujettis aux obligations de vigilance.