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.

Carta del Secretario de Estado de Finanzas sobre el esquema de interés lucrativo

El 1 de julio de 2025, el Secretario de Estado de Finanzas presentó una carta al Parlamento en la que aborda propuestas alternativas en relación con el esquema de interés lucrativo actual (la «carta»).

Netherlands Tax

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Buren

Memorando de primavera de 2025: se esperan nuevas medidas fiscales

El gobierno neerlandés de coalición ha acordado recientemente actualizar los presupuestos para 2025 y años posteriores. El presupuesto final para 2026 será anunciado oficialmente con motivo...

Netherlands Tax

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Buren

Draft Law 8590 | Carried Interest Tax Regime Overhaul

On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament (Chambre des Députés) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds.

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BSP

Reduced Tax On Income From Artistic Activity

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

WP

WH Partners

Explaining The New Carried Interest Tax Regime

KL

Herbert Smith Freehills Kramer LLP

Corporate Tax 2025 – Cyprus

PL

Patrikios Legal

Lithuania's 2026 Tax Reform: What Businesses And Individuals Should Know

E

Eurofast

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

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BDO Malta

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment For Fund Managers

GP

Goodwin Procter LLP

Dutch Supreme Court Rules On Anti-Abuse In Dividend Withholding Tax Exemptions

Netherlands Tax

GT

Greenberg Traurig, LLP

Economics Weekly Alert 27/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Navigating Malta's Digital Nomad Tax Obligations In 2025

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Attard Baldacchino

Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

LL

Loyens & Loeff

EU Pay Transparency Directive: What's Clear, What's Not (Video)

Ireland Employment

IL

Ius Laboris

Future Of Work By 2030: Skills, Automation, Job Creation & Workforce Strategy

Cyprus Technology

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Eurofast

IP Quick Tip: The Limits Of UPC Cross-border Powers (Video)

BP

Bardehle Pagenberg

Q2 2025 Wrap-Up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

L'IA face à notre libre arbitre (Video)

France Technology

HA

Haas Avocats

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

In recent years, the U.S. Tax Court has been at the center of high-stakes transfer pricing disputes involving multinational corporations and the Internal Revenue Service. Two of the most consequential cases—Facebook, Inc. v. Commissioner and Medtronic...

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Thompson Coburn LLP

Economics Weekly Alert 24/2025

Υπενθυμίζουμε τους πελάτες μας για τις προθεσμίες καταβολής των ακόλουθων φόρων

Cyprus Strategy

Ki

KPMG in Cyprus

Court Case On Lucrative Interest Taxation For Expats

Last week, the Court of Appeal of Amsterdam issued a court ruling dealing with the taxation of an indirectly held lucrative interest by an individual making use of the 30%-ruling.

Netherlands Tax

LL

Loyens & Loeff

Специфика применения соглашений об избежании двойного налогообложения на Кипре

Для определения, какое Соглашение об избежании двойного налогообложения...

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GRATA International

Cyprus Tax Deadline Extended For Individual Income Returns 2024

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Kinanis LLC

Specifics Of Application Of Double Taxation Treaties In Cyprus

GI

GRATA International

Get A Surprisingly Low 2.5 Percent Tax Rate For Your Cyprus Company (Video)

CA

CYAUSE Audit Services Ltd

Updated Cyprus Tax Overview: Emphasis On Substance, Anti-Avoidance, And Withholding Tax Measures

EN

Elias Neocleous & Co LLC

EU Blue Card In The Republic Of Cyprus

Cyprus Employment

I. Frangos & Associates LLC

Attribution Taxation: Federal Tax Court Grants Relief For Settlors And Beneficiaries Of Foreign Trusts And Foundations

FG

Flick Gocke Schaumburg

Germany's Federal Ministry Of Finance On Cryptocurrencies And Tax: New Circular Answers Individual Questions (Part I)

Germany Technology

FG

Flick Gocke Schaumburg

New Exit Tax Rules For Investment Shares

FG

Flick Gocke Schaumburg

Dutch Supreme Court Clarifies Anti-abuse Rule In Dividend Tax Cases Involving International Holding Companies

Netherlands Tax

LL

Loyens & Loeff

German Tax Update – 10 July 2025

AM

Alvarez & Marsal

Germany's Federal Ministry Of Finance On Cryptocurrencies And Tax: New Circular Answers Individual Questions (Part I)

In March this year, Germany's Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the income-tax treatment of virtual currencies and other tokens of 10 May 2022.

Germany Technology

FG

Flick Gocke Schaumburg

New Exit Tax Rules For Investment Shares

The legal amendment was introduced by the Bundesrat and supplemented by the Finance Committee in its proposed resolution in the Annual Tax Act. Its goal is to provide greater legal certainty and close tax loopholes...

FG

Flick Gocke Schaumburg

Dutch Supreme Court Clarifies Anti-abuse Rule In Dividend Tax Cases Involving International Holding Companies

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

Netherlands Tax

LL

Loyens & Loeff

German Tax Update – 10 July 2025

When a corporation sells its interest in a partnership, the resulting trade tax under Section 7 sentence 2 of the German Trade Tax Act (GewStG) does not arise at the level of the selling corporation...

AM

Alvarez & Marsal

Practically Applying The Tax Free 'Inflation Compensation Allowance'

Germany Employment

FG

Flick Gocke Schaumburg

Upcoming Tax Payment Deadlines

We remind our clients of the upcoming deadlines for the payment of the following taxes...

Ki

KPMG in Cyprus

Understanding The EU Public Country-by-Country Reporting Directive

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

European Union Tax

GT

Grant Thornton Malta

An Overview Of The EU Public Country-by-country Reporting Rules

The European Union (EU) has long been at the forefront of furthering corporate transparency and accountability.

Netherlands Tax

LL

Loyens & Loeff

Tax And Legal Considerations Of The New Impatriate Regime

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.

Luxembourg Employment

LL

Loyens & Loeff

German Tax Update – 3 July 2025

AM

Alvarez & Marsal

Rechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedure

Netherlands Tax

B

Buren

G. Kefalas - The New Tax Framework For Corporate Transformations Under Law 5162/2024

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Psarakis & Kefalas Law Firm

Administrative Court Ruling: The Profit Tax Act Targeting Electricity Companies Is In Conflict With EU Law

CS

Castren & Snellman Attorneys

La autoliquidación rectificativa llega al Impuesto sobre Sociedades

TN

Toda & Nel-lo

European Commission Recommends Tax Incentives For Clean Industrial Deal

Netherlands Tax

LL

Loyens & Loeff

Cyprus Extends Deadline For 2024 Individual Income Tax Returns (Form TD1)

E

Eurofast

Tax Changes For Charities And Sports Bodies

RL

RDJ LLP

Permanent Establishments Often Arise Earlier—And More Easily—Than Companies Expect

AM

Alvarez & Marsal

ELTIF Snippet Series #2 US Fund Managers: Pairing The ELTIF's With A Luxembourg Fund Label And Selecting Its Legal Form

Luxembourg Finance

LL

Loyens & Loeff

Finland Introducing Focused Tax Reforms To Boost Economic Growth

HS

Hannes Snellman Attorneys Ltd

Selling Property In Greece? 2024 Court Ruling May Trigger Business Tax Treatment

E

Eurofast

Top 5 Must-Knows About The Investment Account

TJ

Triniti Jurex

Hauts revenus : un impôt minimum de 20% instauré en 2025

DA

Delsol Avocats

Corporate Income Tax In Poland - Complete 2025 Guide

DK

Dudkowiak & Putyra Business Lawyers

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Latest Videos

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SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

Top Reasons Why Cyprus Is Ideal For Entrepreneurs (Video)

CA

CYAUSE Audit Services Ltd

Taxation In Malta 2023 (Video)

ZI

Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

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Kirkland & Ellis International LLP

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