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.

Malta Means Business: Everything You Need To Know About Setting Up A Company In Malta

When most people think of Malta, they picture blue seas, sun-soaked days, and historic charm.

Malta Commercial

SI

Sentient International Limited

Funds Sector 2030 Implementation Plan – Positive Direction Of Travel

The Department of Finance recently published an implementation plan (the ‘Implementation Plan' – available here) providing an update on the recommendations included in the Funds Sector 2030 report (the ‘Report' – available here).

Ireland Wealth Mgt

M

Matheson

Claiming Back Withholding Taxes: Tax Claim Or Not?

Taxpayers can recover withholding taxes (WHT) that were unduly withheld by the debtor, for example, on Belgian dividends, interest, or where a payroll tax exemption was incorrectly applied.

ML

Monard Law

Poland Endorses Look-through Approach To Withholding Tax

Foreign companies investing in Poland typically face withholding tax obligations. However, if they can establish themselves as beneficial owners, they might qualify for a reduced tax rate...

GGI Global Alliance

Dividend Payments And Withholding Tax In Poland

GGI Global Alliance

Don Quixote Versus Dutch Windmills: A Symbolic Battle Against International Tax Avoidance

GGI Global Alliance

Key Changes In Ireland's Finance Bill 2025

Ireland Finance

M

Matheson

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg Finance

LS

Luther Luxembourg S.A.

Malta Updates Yacht Code: What The CYC 2025 Means For Owners And Operators

Malta Transport

DG

Dixcart Group Limited

Taxation Of Passive Income In Cyprus – The Company Advantage

A|

AGPLAW | A.G. Paphitis & Co. LLC

Finance Bill 2025: What You Need To Know

AC

Arthur Cox

Cyprus Amendments On Tax Rules On Low-Tax And Blacklisted Jurisdictions

OT

Oxford Tax Solutions

Consultation On Legislative Proposal On Tax Rules For (Cross-border) Conversions

Netherlands Tax

LL

Loyens & Loeff

Tax Consequences Of Golden Visa Investments

DG

Dixcart Group Limited

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

AO

A&O Shearman

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

LL

Loyens & Loeff

The Italian Market: Gaming & Regulation (Podcast)

Italy Media & IT

WP

WH Partners

Les Voix Du M&A | David Humbert Pour Endrix (Video)

France Commercial

AM

Alvarez & Marsal

'Good Jobs' Podcast: Unpacking The Way Forward (Podcast)

Ireland Employment

LS

Lewis Silkin

Capital Gains Tax Under The Portugal NHR Regime

Significant changes have been introduced to the Non-Habitual Residents Regime (NHR) in Portugal.

DG

Dixcart Group Limited

Exonération de retenue à la source en France sur des redevances versées à une société néerlandaise : non exigence d'une imposition effective aux Pays-Bas

Le Conseil d'État écarte l'exigence d'une « imposition effective » aux Pays-Bas pour qu'une société néerlandaise puisse bénéficier des dispositions de la convention fiscale franco-néerlandaise...

MB

Mayer Brown

Navigating Portugal's Exit Tax: A Guide For Individuals And Businesses

An exit tax is a levy imposed on individuals or companies when they cease to be tax residents of a country.

Worldwide Commercial

DG

Dixcart Group Limited

Portugal's Golden Visa: Understanding The Investment Fund Route

Portugal's Golden Visa programme has adapted to meet evolving economic priorities, with a significant shift away from direct real estate investment.

Worldwide Commercial

DG

Dixcart Group Limited

Malta Streamlines Procedures For The Malta Permanent Residence Programme

Worldwide Commercial

DG

Dixcart Group Limited

Malta Introduces Citizenship By Merit

Worldwide Commercial

DG

Dixcart Group Limited

Owning A Holiday Home In Portugal

Worldwide Immigration

DG

Dixcart Group Limited

Four Key Announcements For Multinationals In Ireland's Budget 2026

M

Matheson

Irish Budget 2026 – Implications For Irish And International Investors

MG

Maples Group

Advocate General Advises Dutch Supreme Court To Lower Tax Interest Rate

Netherlands Tax

LL

Loyens & Loeff

Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

OP

Oppenhoff

Die Zusammenarbeit mit Content Creators – ist Ihr Unternehmen steuer- und sozialversicherungsrechtlich richtig aufgestellt?

OP

Oppenhoff

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

LL

Loyens & Loeff

Typical Fund Structures - Section 110 Companies

Ireland Commercial

AC

Arthur Cox

Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law.

OP

Oppenhoff

Die Zusammenarbeit mit Content Creators – ist Ihr Unternehmen steuer- und sozialversicherungsrechtlich richtig aufgestellt?

Content Creator rücken zunehmend in den Fokus der Finanzbehörden. In Nordrhein-Westfalen hat die Steuerfahndung kürzlich eine eigene...

OP

Oppenhoff

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.

LL

Loyens & Loeff

Typical Fund Structures - Section 110 Companies

A Section 110 company can take a deduction for interest on profit participating notes ("PPNs") provided it satisfies 4 rules...

Ireland Commercial

AC

Arthur Cox

How Upcoming Cyprus Tax Changes May Affect Your Dividends And What You Can Do Now

MC

Michael Chambers & Co. LLC

Corporate Tax 2025 – Cyprus

Types of Business Entities, Their Residence and Basic Tax Treatment...

PL

Patrikios Legal

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

The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.

Netherlands Tax

GT

Greenberg Traurig, LLP

Специфика применения соглашений об избежании двойного налогообложения на Кипре

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

GI

GRATA International

Economics Weekly Alert 26/2025

The Tax Department informs that, within the first half of 2025, the submission of the (Employer) Tax Withholding and Contributions Declaration (TF7) and the payment of Tax and Contributions will be carried out through the TFA system.

Ki

KPMG in Cyprus

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

EN

Elias Neocleous & Co LLC

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

Netherlands Tax

LL

Loyens & Loeff

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Worldwide Commercial

DG

Dixcart Group Limited

Economics Weekly Alert 23/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Strengthening Tax Defences: Cyprus Introduces WHT On Outbound Payments To High-Risk Jurisdictions

EN

Elias Neocleous & Co LLC

Cyber-Physical Systems: How The Convergence Of IT, OT, And IoT Will Impact Tax Compliance

E

Eurofast

AC

Arthur Cox

G7 Global Minimum Tax Agreement With The US Announced - Relief For EU Funds And EU-owned MNEs As The US Intend To Drop Withholding Tax Threat

A

ATOZ

Prix de transfert : le Conseil d'État rappelle les exigences probatoires de l'article 57 du CGI

MB

Mayer Brown

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

DA

Delsol Avocats

Economics Weekly Alert 21/2025

Cyprus Strategy

Ki

KPMG in Cyprus

Benefits Of Registering Vessels Under The Cyprus Flag

I. Frangos & Associates LLC

Cyprus Takes Defensive Tax Measures Against Low-tax And 'Blacklisted' Jurisdictions

TS

The Sovereign Group

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Corporate Income Tax In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

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Latest Videos

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Cyprus Tax Benefits: 12.5% Corporation Tax, 0% Divided Tax, And More (Video)

CA

CYAUSE Audit Services Ltd

UCITS 2022 Webinar Series - UCITS Tax Trends And Solutions (Video)

AM

Arendt & Medernach

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