European Union: Withholding Tax

Cyprus has fundamentally changed how it taxes outbound dividends, interest, and royalties paid to associated companies. Depending on where the receiving shareholder is located, the same payment can now attract 0%, 5%, or 17% withholding tax—or trigger a complete denial of the deduction. Most international groups have not yet reviewed their ownership structures against these new rules, which took effect on 1 January 2026 and apply automatically based on the recipient's jurisdiction.

La Dirección General de Tributos examina el tratamiento fiscal de las Restricted Stock Units cuando se aplica un mecanismo de sell-to-cover para el pago automático del ingreso a cuenta. El análisis determina cómo debe valorarse el rendimiento del trabajo en especie cuando la empresa vende automáticamente un porcentaje de las acciones antes de su entrega efectiva al trabajador.

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

For decades, wealth management followed a familiar script: diversify, balance equities with bonds, and track global markets.

When French entrepreneur Thomas Durand set out to acquire a yacht for personal and family enjoyment, his initial focus was on selecting the perfect vessel

Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

Debt is not separately defined for Belgian tax purposes, hence in principle the civil law definition prevails.