European Union: Withholding Tax

A Cyprus holding company is one of the most powerful tools available to founders, investors and group owners who want to move profits, reinvest and plan exits without losing value through unnecessary tax leakage and withholding taxes.

The European Commission's Tax Simplification Package proposes sweeping reforms to EU direct tax directives, promising to cut business compliance costs by EUR 8 billion annually. The draft Omnibus Directive would eliminate minimum holding requirements for withholding tax relief, ease interest deduction limitations, and introduce an EU-wide R&D allowance. With negotiations targeting conclusion in Q4 2027 and implementation by 2029, these changes could fundamentally reshape cross-border taxation for companies

Swedish founders face a two-tier tax burden: 20.6% corporate tax followed by dividend taxation under the 3:12 rules that can exceed 50%. Cyprus offers 15% corporate tax with 0% dividend tax for non-domiciled residents, but the comparison hinges on three critical factors: genuine tax residency relocation, substantive company operations in Cyprus, and careful navigation of exit taxes and CFC rules.

For Golden Visa and other residency permit holders in Portugal, protecting long-term residency rights is now becoming the primary strategic objective.

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

I would like to bring up the subject of taxation on money transferred into Italy by Italian residents. Over the years, there has been confusion about whether Italy applies a withholding tax on incoming transfers from abroad.

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

La Cour administrative d’appel de Paris confirme l’application d’une retenue à la source de 10 % à une somme...