European Union: Tax Authorities

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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.
Article
Challenges To Pillar 2 And The Tax Control Framework
The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.
Netherlands Tax
GGI Global Alliance
Article
The Day John Realised Moving To Spain Was The Easy Part
John and Sarah thought the hard part was over when they moved to Spain—new home, sea views, and the lifestyle they'd always dreamed of. But as they settled in, a simple question emerged: did their UK-based financial arrangements still work now that they were Spanish residents? What began as an exciting fresh start soon revealed a complex web of tax implications, investment suitability, and cross-border financial planning that many expats overlook until it's too late.
Spain Wealth Mgt
SI
Spectrum IFA Group
Article
BFH Updates On Business Facilities (Extended Trade Tax Deduction)
Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.
Germany Tax
P
POELLATH
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