European Union: 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.

Taxation Of Passive Income In Cyprus – The Company Advantage

Cyprus remains one of Europe's most attractive jurisdictions for individuals and businesses seeking tax efficiency, stability, and legal certainty.

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AGPLAW | A.G. Paphitis & Co. LLC

Podcast Episode 7: Taxation Of Passive Income In Cyprus – The Company Advantage

Understanding how passive income is taxed in Cyprus, and how the use of a Cyprus company can change the effective tax outcome, is essential for investors, entrepreneurs, and family offices.

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AGPLAW | A.G. Paphitis & Co. LLC

EU VAT Quarterly Wrap-up –– Q3 2025

In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments...

Netherlands Tax

AM

Alvarez & Marsal

E-Invoicing In Germany: Validation As The New Compliance Backbone

The German Federal Ministry of Finance (BMF) has unveiled a revised administrative guideline on mandatory electronic invoicing, dated October 15, 2025. Building on the 2024 guideline and insights from FAQs released earlier this year, this update represents a pivotal step in Germany's e-invoicing evolution.

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Alvarez & Marsal

Budget 2026: Tax Measures To Support The Housing Market – Finance Bill Implementation

AC

Arthur Cox

Simplified Procedure For Import Of Goods (Article 33a Of The Polish VAT Act)

GGI Global Alliance

CJEU Clarifies VAT Treatment Of Creditor Actions – The Svilosa Case (C-535/24)

Netherlands Tax

GGI Global Alliance

Launch Of Poland's National E-Invoicing System

GGI Global Alliance

Moving To Cyprus And The Non-Domicile Regime

DG

Dixcart Group Limited

Malta Budget Measures 2026

CG

CSB Group

New Instruction Allows Cancellation Of 50% Of Fines Following Tax Audits

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Eurofast

Malta Budget 2026 - Highlights

CP

Camilleri Preziosi Advocates

An Overview Of FITWI: A New Regime For Maltese Corporate Tax

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GTG

Malta Budget 2026: Main Announcements

PS

Papilio Services Limited

Malta PR In 2025: New Benefits & Rules

Malta Immigration

AB

Attard Baldacchino

Ep1 - Planning Ahead - The Planning And Development Act 2024 (Podcast)

Ireland Real Estate

WF

William Fry

How To Optimize The Disclosure Of Your International Patent Application (Video)

BP

Bardehle Pagenberg

Alvarez & Marsal Webinar: European Restructuring And Corporate Distress In 2025 (Video)

Germany Insolvency

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Alvarez & Marsal

Cross-border Fund Structuring: Italian Focus (Video)

Luxembourg Real Estate

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Arendt & Medernach

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Related Country Guides

Tax Treaties

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

German TP Update: Amended Guidance On International Mutual Agreement And Arbitration Procedures

On 24 September 2025, the German Federal Ministry of Finance (Bundesfinanzministerium) published an updated version of the guidance on International Mutual Agreement and Arbitration Procedures...

AM

Alvarez & Marsal

Double Taxation Relief In Malta: An Overview

Double taxation occurs when tax is levied on the same income in two different points, which may also be in a cross-border context.

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GTG

EU Tax Snippet Summer Series #4 EU ATAD 3 Directive – New York Office Snippet

Netherlands Tax

LL

Loyens & Loeff

Understanding A Cyprus International Trust

Worldwide Strategy

DG

Dixcart Group Limited

The Cyprus 60 Day Tax Residency Rule

Worldwide Immigration

DG

Dixcart Group Limited

Incorporating A Cyprus Company: Understanding The Basics

Worldwide Immigration

DG

Dixcart Group Limited

Irish Fund Succeeds In Claim For Relief Under The Ireland India Double Tax Treaty

MG

Maples Group

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

MC

Michael Chambers & Co. LLC

See more

Withholding Tax

Taxation Of Passive Income In Cyprus – The Company Advantage

Cyprus remains one of Europe's most attractive jurisdictions for individuals and businesses seeking tax efficiency, stability, and legal certainty.

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AGPLAW | A.G. Paphitis & Co. LLC

Finance Bill 2025: What You Need To Know

Some of the most called-for changes implemented by the Bill limit the anti-avoidance provisions in and extend the scope of the dividend participation exemption...

AC

Arthur Cox

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

On 10 April 2025, the Cyprus House of Representatives approved amendments to the Cyprus tax legislation by voting defensive measures against low-tax jurisdictions (LTJs) and EU "blacklisted" jurisdictions (BLJs).

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

Capital Gains Tax Under The Portugal NHR Regime

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

MB

Mayer Brown

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

Worldwide Commercial

DG

Dixcart Group Limited

Portugal's Golden Visa: Understanding The Investment Fund Route

Worldwide Commercial

DG

Dixcart Group Limited

See more

Inheritance Tax

Malta Budget 2026: Key Highlights And Salient Features

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

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GTG

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling.

Netherlands Tax

B

Buren

Why UK-Based Wealth Is Quietly Relocating To Cyprus In 2025

A quiet revolution is taking place across the Mediterranean. As 2025 unfolds, discerning high-net-worth individuals from the UK are discovering Cyprus, not as a tax haven in the traditional sense...

E

Eurofast

Investment Migration, Tax & Succession For UK-Connected Families — Why Cyprus Is The Smart Choice

S

S&A

Private Wealth 2025

Luxembourg Wealth Mgt

CL

CMS Luxembourg

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

BL

Bernitsas Law

Cross-Option Agreements – Safeguarding The Future Of The Family Business

AC

Arthur Cox

Comunidad de Madrid: nuevas rebajas fiscales en el Impuesto sobre Sucesiones y Donaciones

TN

Toda & Nel-lo

Deeds Of Variation: A Powerful Tool For Post-Death Planning

AC

Arthur Cox

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Property Taxes

Tax Consequences Of Golden Visa Investments

Understanding the difference between legal residency (from the Golden Visa) and tax residency is the first and most important step.

DG

Dixcart Group Limited

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

The Taxation Of Royalty Income In Portugal: A Look At The Patent Box Regime

For Portuguese taxpayers, royalty income is generally treated as part of their normal taxable income and is subject to the standard corporate income tax (CIT) rate. Any withholding tax (WHT) paid on this income is considered a pre-payment toward the final CIT liability.

DG

Dixcart Group Limited

Legislation And Case Law Updates | 3rd Quarter

Portugal Litigation

P

PLMJ

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

Worldwide Commercial

DG

Dixcart Group Limited

Portugal's Golden Visa: Understanding The Investment Fund Route

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

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Latest Videos

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Cyprus Corporate Tax; 0%,2,5%, 12.5%. Its Time! (Video)

CA

CYAUSE Audit Services Ltd

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

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

BW

Byrne Wallace

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