European Union: Income 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.

Malta Personal Income Tax 2026: Updated Tax Structure

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

PS

Papilio Services Limited

Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Cyprus

In Cyprus, you are considered to be doing business without registration if you carry out ongoing commercial activity—such as providing services, selling goods, or maintaining a physical or operational presence...

GI

GRATA International

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims to support early-stage companies...

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

In the course of 2025, there have been several important developments in the field of EU tax law.

European Union Tax

LL

Loyens & Loeff

Cyprus Tax Reform 2026: Key Changes

VK

G. Vrikis & Associates Ltd

Shipping Tax Update 2026

Netherlands Tax

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

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ATOZ

Cyprus Maintains Its Position As A Strong EU Jurisdiction For Businesses

MC

Michael Chambers & Co. LLC

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

Belgium's New Exit Tax On Shareholders

Belgium Commercial

SB

Simont Braun

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

AG

Addleshaw Goddard

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

GP

Goodwin Procter LLP

Corporate Tax Laws and Regulations Netherlands 2026

Netherlands Tax

B

Buren

OECD Publishes 'Side-by-Side' Package On Pillar Two

European Union Tax

LL

Loyens & Loeff

On The Legal Side N°17 (Podcast)

France Technology

AD

August Debouzy

Pay Attention Episode 16 – Lithuania's Quiet Head Start On Pay Transparency (Podcast)

Lithuania Employment

LS

Lewis Silkin

Key Challenges In Real Estate Valuations (Video)

Luxembourg Real Estate

AM

Arendt & Medernach

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

European Union Commercial

AM

Arendt & Medernach

Goodbye Paperwork: Greece Enters The Digital Era Of Labour Compliance

Greece Employment

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Eurofast

Cyprus Tax Reform Package Expected To Apply From 1 January 2026

Based on the most recent information available and ongoing coordination between the Cypriot government and Parliament, a comprehensive tax reform package is expected to be approved before the end of this year, with an effective date of 1 January 2026.

S

S&A

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

How The UAE Taxes And Regulates Cryptocurrencies: A Detailed Analysis For Companies And Individuals. Harmonisation To The OECD Is Slowly Slowly Becoming A Reality

The UAE's legal approach to crypto sits at the intersection of federal tax laws, financial services regulation, and anti-money laundering (AML) compliance.

Cyprus Technology

CA

CYAUSE Audit Services Ltd

November 2025 Monthly Tax Briefing

BL

Bernitsas Law

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

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

WP

WH Partners

Disclosure Opportunity To Regularise Misclassification Of Self-Employment

RL

RDJ LLP

Tax Incentives For Moving To Sicily: 50% IRPEF Reduction Proposal

BI

Boccadutri International Law Firm

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

AM

Arendt & Medernach

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

A

ATOZ

Second Phase Of Belgian Tax Reform Approved By Parliament

LL

Loyens & Loeff

Economics Weekly Alert 46/2025

Ki

KPMG in Cyprus

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.

AM

Arendt & Medernach

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

A

ATOZ

Second Phase Of Belgian Tax Reform Approved By Parliament

In January 2025, the new federal government reached consensus on a series of significant tax policy reforms for Belgium. Earlier this year, an initial package of reforms was already implemented.

LL

Loyens & Loeff

Economics Weekly Alert 46/2025

Το Τμήμα Φορολογίας ενημερώνει ότι, η ημερομηνία υποβολής της Ετήσιας Δήλωσης Παρακράτησης Φόρου

Ki

KPMG in Cyprus

The Belgian New Capital Gains Tax On Financial Assets

DA

Delsol Avocats

The Cyprus IP Box Regime - 2.5 Corporation Tax & 0% Dividend Tax

The Cyprus IP Box is a special tax status given by discretion by the Cyprus Income Tax Office for companies which develop their own software or applications...

CA

CYAUSE Audit Services Ltd

Tax Trends And Developments For MNEs In 2026

As 2025 nears its end, we are pleased to present our annual tax bulletin offering a forward-looking analysis of the expected tax landscape for multinational enterprises (MNEs) in 2026 including valuable tips and takeaways.

LL

Loyens & Loeff

Basic Tax Exemption In Estonia

Basic tax exemption represents the part of income that is not subject to income tax. Estonia applies different basic exemption rates on citizens that have reached the pensionable age and to those who are to reach it within a year.

E

Eurofast

Flat Tax For New Residents In Italy, Present And Future

Discover the preferential tax regime under Article 24 bis of the TUIR for new residents in Italy: requirements, latest amendments (Decree Law 113/2024) and implications for international clients and returning Italian citizens.

BI

Boccadutri International Law Firm

IP Box Relief In Poland – Between Innovation And Restriction

GGI Global Alliance

The End Of Manual Tax Filing? Greece Prepares For Full Automation By 2028

E

Eurofast

Cyprus Sets Deadline For Employer's Tax Declarations

E

Eurofast

Tips For Avoiding An Accidental Unlimited Tax Liability Of A Foreign Corporation

GGI Global Alliance

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

Nikita & Partners Limited

How The Cyprus IP Box Works In Practice Under The OECD "Modified Nexus" Approach

CA

CYAUSE Audit Services Ltd

Tax Alert: New Law 5246/2025

BL

Bernitsas Law

Exit Tax… Or Rather "Stay Tax"?

F

Fieldfisher

The Cyprus Notional Interest Deduction (NID)

Nikita & Partners Limited

Cyprus Introduces 8% Flat Tax On Crypto Asset Gains

Cyprus Technology

Nikita & Partners Limited

Cyprus IP Box Regime: Turning Innovation Into A 2.5% Tax Rate

Nikita & Partners Limited

Belgian Tax Reform – Second Draft Law Moves Forward

F

Fieldfisher

Why Should You Create A Cyprus Company? (Video)

Cyprus Commercial

CA

CYAUSE Audit Services Ltd

Economics Weekly Alert 41/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Launching EU Investment Hubs: US Fund Managers: Competitive Tax Incentives For Front-office Personnel Stationed In Luxembourg – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

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INGWE

2.5% Tax Rate For My Cyprus Company? I Did It! (Video)

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CYAUSE Audit Services Ltd

Taxation In Malta 2023 (Video)

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Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

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Kirkland & Ellis International LLP

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