European Union: Withholding 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.

Goodbye UK Non-Dom, Hello Cyprus: Discover Cyprus Tax Haven

The United Kingdom's decision to abolish its long-standing non-domiciled (non-dom) tax regime due to a mounting pressure and issues of fairness and transparency from the public, effective from April 2025...

CA

CYAUSE Audit Services Ltd

El Tribunal Supremo permite a los partícipes de una AIE compensar las bases imponibles negativas que surjan como consecuencia de una regularización fiscal aunque tengan su origen en ejercicios prescritos

En su sentencia de 19 de diciembre de 2024 (recurso de casación nº2519/2023), el Tribunal Supremo (TS) ha admitido en casación la posibilidad para...

TN

Toda & Nel-lo

Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

The arm's length principle necessitates that controlled transactions' terms and conditions are based on those applicable between independent parties for similar transactions.

BDO Malta

Proposal To Shift VAT Liabilities To Suppliers And Marketplaces For Low Value Consignments

On 13 May 2025, the Economic and Financial Affairs Council (ECOFIN) reached political agreement on a proposal...

LL

Loyens & Loeff

Simplified VAT For Cross-Border Trade

GT

Grant Thornton Malta

C-602/23 – End To The Franklin Withholding Tax Saga In Austria

WP

WH Partners

Madrid continúa planteando ventajas a inversores no residentes: la "Ley Mbappé"

TN

Toda & Nel-lo

How A Change In The Out-of-Court Mechanism's Calculation Tool Brings More Favorable Arrangements For Debtors

PK

Psarakis & Kefalas Law Firm

InDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing Complexity

M

Matheson

Cyprus Adopts Stricter Withholding Tax Rules On Outbound Payments To Low-tax & Non-Cooperative Jurisdictions

K

Kinanis LLC

Austria: Taxation Of Variable Remuneration In Practice - The Causality Principle

C

CONVINUS

Budget Implementation Act Measures

GT

Grant Thornton Malta

Incremento del tipo de gravamen del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en Cataluña

TN

Toda & Nel-lo

Changes In Safe Harbour For Loans: Poland's Transfer Pricing In 2025

P

Penteris

La blockchain et le droit d'auteur (une révolution) (Video)

France Technology

HA

Haas Avocats

The Trouble With Trading App Outages

Germany Finance

PL

PwC Legal Germany

Cryptocurrency Short Series: How Cyprus Taxes Cryptocurrencies (Part I) (Video)

Cyprus Technology

CA

CYAUSE Audit Services Ltd

From Transition To Transformation: The Real Energy Challenge Today (Video)

A

Arcadis

Generating, Accessing, And Displaying Lineage Metadata: Technical

BP

Bardehle Pagenberg

Related Country Guides

Withholding Tax

C-602/23 – End To The Franklin Withholding Tax Saga In Austria

The CJEU has confirmed that Austria is permitted to withhold tax refunds from foreign investment funds, provided that there is no discrimination on objective grounds and domestic funds are treated equally.

WP

WH Partners

Cyprus Adopts Stricter Withholding Tax Rules On Outbound Payments To Low-tax & Non-Cooperative Jurisdictions

The Republic of Cyprus has adopted a new set of protective tax measures aimed at enhancing tax transparency and safeguarding the integrity of its tax base.

K

Kinanis LLC

Austria: Taxation Of Variable Remuneration In Practice - The Causality Principle

For many companies, bonus payments are an important instrument for employee retention and motivation.

C

CONVINUS

Withholding Tax On Payments To Non-Cooperative And Low-Tax Jurisdictions

Ki

KPMG in Cyprus

Penteris Tax Practice Success In WHT Refund Case

P

Penteris

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

How To Establish Your Business In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Register Of Overseas Entities And Its Impact On Property Ownership

Worldwide Commercial

DG

Dixcart Group Limited

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Transfer Pricing

Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

The arm's length principle necessitates that controlled transactions' terms and conditions are based on those applicable between independent parties for similar transactions.

BDO Malta

Changes In Safe Harbour For Loans: Poland's Transfer Pricing In 2025

The Polish Ministry of Finance has announced updates to the safe harbour rules for loan transactions in 2025, introducing changes...

P

Penteris

Transfer Pricing: A Practical Guide For Growing Groups

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

BDO Malta

EU Tax Alert 210

European Union Tax

LL

Loyens & Loeff

Transfer Pricing: What Is A Local File?

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BDO Malta

Customs Duties In Transition: Why Companies Should Review Their Customs Valuations And Transfer Pricing Policies Now

Czech Republic Tax

K

Kinstellar

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

European Union Tax

LL

Loyens & Loeff

See more

Property Taxes

Buying Property In Malta In 2025: Your Guide To The Process, Prices, And Property Types

Dreaming of a Mediterranean home or looking to diversify your portfolio with a strong European investment? Malta's real estate market continues to offer a unique blend of old-world charm, modern convenience, and robust value for buyers in 2025.

Malta Real Estate

AB

Attard Baldacchino

Property Taxes In Portugal: A Guide For Buyers, Sellers, And Investors

Portugal has emerged as a popular destination for property investment, offering a blend of lifestyle and financial benefits.

Worldwide Commercial

DG

Dixcart Group Limited

Landmark Ruling On Board Members' Liability For Tax Debts

On 22 April 2025, an important judgement of the Court of Justice of the European Union (CJEU) dated 27 February 2025 was published in case C-277/24 (Adjak), marking a significant shift in the approach to board members' liability for a company's tax debts.

P

Penteris

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

How To Establish Your Business In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Register Of Overseas Entities And Its Impact On Property Ownership

Worldwide Commercial

DG

Dixcart Group Limited

Un courrier rectificatif concernant le type de formulaire déclaratif à utiliser constitue une « prise de position formelle » au sens de l'article L. 80 B du LPF

MB

Mayer Brown

Don't Miss Your Portuguese Personal Tax Deadlines

DG

Dixcart Group Limited

Adókedvezmények

KP

Katona & Partners Attorneys at Law

See more

Corporate Tax

Goodbye UK Non-Dom, Hello Cyprus: Discover Cyprus Tax Haven

The United Kingdom's decision to abolish its long-standing non-domiciled (non-dom) tax regime due to a mounting pressure and issues of fairness and transparency from the public, effective from April 2025...

CA

CYAUSE Audit Services Ltd

El Tribunal Supremo permite a los partícipes de una AIE compensar las bases imponibles negativas que surjan como consecuencia de una regularización fiscal aunque tengan su origen en ejercicios prescritos

En su sentencia de 19 de diciembre de 2024 (recurso de casación nº2519/2023), el Tribunal Supremo (TS) ha admitido en casación la posibilidad para...

TN

Toda & Nel-lo

InDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing Complexity

The recently published annual report of the Tax Appeals Commission ("TAC") for 2024 offers valuable insights into the impressive performance of TAC.

M

Matheson

The SHOCKING Truth About Cryptocurrency Market Trends Exposed (Video)

Cyprus Technology

CA

CYAUSE Audit Services Ltd

Withholding Tax On Payments To Non-Cooperative And Low-Tax Jurisdictions

Ki

KPMG in Cyprus

Navigating Cyprus Permanent Residency In 2025

Cyprus Immigration

Phoebus, Christos Clerides & Associates LLC (Clerides Legal)

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

DG

Dixcart Group Limited

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

Intérêts considérés comme excédentaires suite à un contrôle : pas d'application du régime mère-fille selon le Tribunal administratif de Strasbourg

MB

Mayer Brown

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Latest Videos

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Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

BDO Malta

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

COREP - Profit Loss , Other Reserves, ICF (Video)

CA

CYAUSE Audit Services Ltd

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