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.

Doing Business In... 2025: Law And Practice

The judicial system in Ireland is established by the Constitution and the principal courts are the district courts and circuit courts (with limited jurisdiction), the High Court (with unlimited jurisdiction in civil...

Ireland Commercial

M

Matheson

Harnessing VAT In The Digital Economy: A Pathway To Stronger Public Finances

The rapid expansion of the digital economy has outpaced traditional tax systems, creating significant challenges for governments—especially in developing countries.

HS

Horizon Solutions Kft.

Reverse Hybrid Mismatches: Is The CIV Carve-out Finally Decoded?

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

AO

A&O Shearman

What Impact Could Belgium's New Capital Gains Tax Have On Stock Option Plans?

The Belgian federal government is looking to implement a new tax on capital gains realised on financial assets that is due to enter into force on 1 January 2026.

OC

Osborne Clarke

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

AM

Arendt & Medernach

L'AGEFI – « L'Exonération Du Régime Mère-Fille Dépasse Le Seul Cadre De L'Impôt Sur Les Sociétés » – Avec François Vignalou

BL

Bignon Lebray

HNWI Meetings. Need Help With Taxes? (Video)

CA

CYAUSE Audit Services Ltd

Malta Introduces Final Income Tax Without Imputation Regime

PS

Papilio Services Limited

The Concept Of VAT Grouping

HS

Horizon Solutions Kft.

Tax Disputes Comparative Guide

T

TELLES

Welcome Clarifications On The CIV Exemption For Luxembourg's ATAD 2 Reverse-Hybrid Rules

D

Dechert

Revamping The Carried Interest Regime In Luxembourg

D

Dechert

Amazing Sceneries Usually Followed By High Taxes (Video)

CA

CYAUSE Audit Services Ltd

Management Packages…le retour ?

VA

Vivien & Associes

10.2 – Paul Falzon Meets Kenneth Farrugia (Podcast)

Malta Commercial

GA

Ganado Advocates

Ocean Vision Legal: Saving The Ocean Through Law (Ocean Litigation And Ocean Rights) (Video)

Germany Environment

OV

Ocean Vision Legal

Podcast Series Episode 7: Market Abuse Regulation After The Listing Act

BL

Bernitsas Law

EU CryptoReg Roundup: August 2025

European Union Technology

W

Walkers

An Update On The German LkSG For US-based Multinationals – Draft Amendments And A New Round Of Compliance Inquiries

Germany Commercial

RG

Ropes & Gray LLP

Le législateur ignore la constitution à ses périls

La Fairness Tax était un impôt distinct de 5,15% qui visait les grandes entreprises qui distribuaient des dividendes provenant de bénéfices imposables...

DA

Delsol Avocats

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

In the investment world, carried interest isn't just a reward, it's a strategic tool for aligning the interests of fund managers and investors, and Luxembourg offers unique advantages for structuring it efficiently.

Luxembourg Finance

AM

Arendt & Medernach

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, providing detailed guidance on interpreting the definition of "collective investment vehicle...

AM

Arendt & Medernach

Malta's New 15% Final Tax Regime

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

GT

Grant Thornton Malta

The National Court Opens The Door To Ending Discrimination Against Non-EU Resident Landlords

TN

Toda & Nel-lo

La Audiencia Nacional abre la puerta a acabar con la discriminación a propietarios no residentes en la UE

TN

Toda & Nel-lo

InDisputes – Evaluating Targeted Anti-Avoidance In Irish Tax Appeals

M

Matheson

InDisputes: TAC Decision Adds Insight Into Operation Of R&D Tax Credit

M

Matheson

Clarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption Regimes

Netherlands Tax

LL

Loyens & Loeff

Unlimited Employee Shares, Warrants And Options

P

Plesner

Cyprus Taxation On Cryptos. What You Need To Know? (Video)

Cyprus Technology

CA

CYAUSE Audit Services Ltd

Luxembourg Releases Circular On The CIV Carve-Out From The Reverse Hybrid Mismatch Rule

A

ATOZ

#1 Relocation Mistake That Will Cost You Dearly (Video)

CA

CYAUSE Audit Services Ltd

Economics Weekly Alert 30/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Cyprus Taxation On Cryptos. What You Need To Know? (Video)

Cyprus Taxation on Cryptos. What You Need to Know?

Cyprus Technology

CA

CYAUSE Audit Services Ltd

Luxembourg Releases Circular On The CIV Carve-Out From The Reverse Hybrid Mismatch Rule

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

A

ATOZ

#1 Relocation Mistake That Will Cost You Dearly (Video)

#1 Relocation Mistake that Will Cost you Dearly #tax #cyprus #uk #london #exituk #relocation #dubai

CA

CYAUSE Audit Services Ltd

Economics Weekly Alert 30/2025

Το Υπουργείο Οικονομικών, πληροφορεί ότι η δημόσια διαβούλευση της δέσμης νομοσχεδίων για τη Φο

Cyprus Strategy

Ki

KPMG in Cyprus

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

AM

Arendt & Medernach

Landmark Decision On Start-Up Loss Allocation And Substance-Over-Form In Transfer Pricing: Key Insights For Transfer Pricing And Legal Practitioners

On May 27, 2025, the German Federal Constitutional Court (Bundesverfassungsgericht) issued a landmark ruling (Case No. 2 BvR 172/24) concerning the deductibility of start-up losses within intercompany transactions...

AM

Alvarez & Marsal

Is A Malta Company The Smartest Way To Do Business In The EU?

When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...

European Union Tax

SI

Sentient International Limited

Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).

LL

Loyens & Loeff

Approval And Submission Of Annual Reports

We want to remind you that the deadline for submitting the annual report to the State Revenue Service (SRS) is approaching for companies whose financial reporting year coincides with the calendar year.

Latvia Commercial

T

Tegos

Cyprus Tax Reform: Proposed Legislative Amendments To Strengthen Enforcement

EN

Elias Neocleous & Co LLC

Clean Industrial Deal State Aid Framework – An Opportunity To Accelerate Renewable Energy Development

AC

Arthur Cox

Cyprus As A Strategic Choice For Highly Skilled Professionals

Cyprus Immigration

CD

Chrysses Demetriades & Co

Podcast Series Episode 5: Strengthening Greece's Capital Markets - Key Tax Reforms Under Law 5193/2025

BL

Bernitsas Law

June 2025 Tax Alert: Proposed Changes To Non-Domicile Regime

BL

Bernitsas Law

Navigating Interest On Overdue Payments: Maltese Law And The EU Late Payments Directive

GT

Grant Thornton Malta

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

Netherlands Tax

B

Buren

EU Tax Snippet Summer Series #1 Introduction To Pillar Two & ATAD3 Developments For US MNEs And Asset Managers

LL

Loyens & Loeff

Greece Introduces Cruise Passenger Tax To Address Overtourism

E

Eurofast

Demolition And Reconstruction At 6% VAT: The New Rules

LL

Loyens & Loeff

Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

B

BSP

Reduced Tax On Income From Artistic Activity

WP

WH Partners

The G7's Pronouncement On Pillar Two: What Does It Mean?

European Union Tax

M

Matheson

Landmark Dutch Supreme Court Ruling On Dividend Tax Exemption And Anti-abuse Measures

Netherlands Tax

B

Buren

Cyprus Tightens Transfer Pricing Documentation Rules: A New Compliance Era Begins

S

S&A

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Latest Videos

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Tax Matters To Consider Before You Relocate To Cyprus (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

AM

Arendt & Medernach

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