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.

Taxing a company acquisition in Germany

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

GGI Global Alliance

Why International Entrepreneurs Choose Cyprus Tax Residency

Cyprus has emerged as a strategic jurisdiction for international entrepreneurs through its 60-day tax residency rule, offering EU access and tax efficiency without requiring year-round presence.

MC

Michael Chambers & Co. LLC

Passive Entstrickung Infolge DBA-Änderung – Anwendungsbereich Und Besteuerungszeitpunkt Nach BFH

Der BFH hat mit Urteil vom 19.11.2025 (I R 41/22) entschieden: Allein der Abschluss eines neuen DBA genügt, um eine Entstrickungsbesteuerung nach § 4 Abs. 1 Satz 3 EStG auszulösen – ohne jedes aktive Zutun des Steuerpflichtigen.

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POELLATH

BFH Updates On Business Facilities (Extended Trade Tax Deduction)

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

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POELLATH

Das Gewerbesteuerliche Schachtelprivileg Bei (Qualifiziertem) Anteilstausch – Keine Anrechnung Der Vorbesitzzeiten Des Übertragenden Rechtsträgers

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POELLATH

Increased Publicity On MNE Taxes

M

Matheson

Tax Considerations For Chateau Owners In France

SI

Spectrum IFA Group

Changes To Malta’s Tax Agreements With Romania And San Marino

PS

Papilio Services Limited

Applying To Become A Cyprus Non-Domicile Tax Resident: 5 Things That Can Go Wrong (And How To Get It Right)

CA

CYAUSE Audit Services Ltd

InDisputes – Fair Procedures And The Charter: Application In Tax Disputes

European Union Tax

M

Matheson

Malta Double Tax Treaties

CC

Chetcuti Cauchi Advocates

Revenue Confirms The ‘Large Corporates’ Within Phase One Of VAT Modernisation From November 2028

M

Matheson

French Financial Update May 2026

SI

Spectrum IFA Group

The Automotive Supply Chain's Tax Year

Netherlands Tax

LL

Loyens & Loeff

Italian Citizenship By Descent: 2025 New Law Explained (Video)

Italy Immigration

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Latitude Law

Video update: Claves actuales de la litigiosidad fiscal

KL

Herbert Smith Freehills Kramer LLP

Inside The AI Act: In Conversation With Dr. Laura Caroli (Podcast)

Ireland Technology

WF

William Fry

AESIA's Specialised Technical Guides To Support Compliance With The European Artificial Intelligence Act (Guides 13 & 14)

Spain Technology

KL

Herbert Smith Freehills Kramer LLP

Are You Receiving An Inheritance When Living In Spain?

Spain Wealth Mgt

SI

Spectrum IFA Group

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Related Country Guides

Withholding Tax

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

Malta Reinforces Its Attractiveness For Foreign Talent

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

Malta Commercial

DG

Dixcart Group Limited

Client Stories: Malta Residence Options For Non-European Citizens

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.

Malta Commercial

DG

Dixcart Group Limited

US–Malta Double Tax Treaty: Structuring Opportunities For US Businesses And Private Clients

CC

Chetcuti Cauchi Advocates

Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

CC

Chetcuti Cauchi Advocates

Cyprus UAE Holding Structure: Three Approaches For 2026

Nikita & Partners Limited

Cyprus As A Corporate Hub In The Post-Pillar Two Era

PL

Patrikios Legal

Share Premium Repayment In Luxembourg Without Capital Reduction: Withholding Tax Risk Confirmed

Luxembourg Commercial

MG

Maples Group

Proof Of Tax Residence And Beneficial Owner Status For Reduced Withholding Tax

GGI Global Alliance

See more

Transfer Pricing

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

The Automotive Supply Chain's Tax Year

European automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.

Netherlands Tax

LL

Loyens & Loeff

Intragroup Trade Name Royalties: Recent Transfer Pricing Case Law

Recent Belgian court rulings have intensified scrutiny of intellectual property transactions, particularly concerning DEMPE functions and income reallocation. A landmark judgment on trade name royalty payments establishes critical precedents for how Belgian tax authorities can apply transfer pricing principles to challenge the deductibility of such payments.

LL

Loyens & Loeff

Facilitating Tax Free Cross Border Restructuring: Opportunities And Challenges

Netherlands Tax

GGI Global Alliance

EU Connect Snippet #4: Tax At The Heart Of EU Policymaking - Simplification, Digital Taxation And Financing EU Ambitions

LL

Loyens & Loeff

ATOZ Insights - April 2026

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ATOZ

Cyprus Defensive Tax Measures 2026: What Groups With BVI, Cayman Or Other Low-Tax Entities Need To Know

Nikita & Partners Limited

Tax In Distressed Situations Luxembourg

LL

Loyens & Loeff

Developments Of The Advance Pricing Agreement Procedure In France

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NERA

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Corporate Tax

Taxing a company acquisition in Germany

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

GGI Global Alliance

Why International Entrepreneurs Choose Cyprus Tax Residency

Cyprus has emerged as a strategic jurisdiction for international entrepreneurs through its 60-day tax residency rule, offering EU access and tax efficiency without requiring year-round presence.

MC

Michael Chambers & Co. LLC

REITs In Europe: Fragmentation, EU Law And Pillar Two

The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

LL

Loyens & Loeff

Das Gewerbesteuerliche Schachtelprivileg Bei (Qualifiziertem) Anteilstausch – Keine Anrechnung Der Vorbesitzzeiten Des Übertragenden Rechtsträgers

P

POELLATH

Increased Publicity On MNE Taxes

M

Matheson

Malta Double Tax Treaties

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

CG

CSB Group

Updates To The Cyprus - Netherlands Double Tax Treaty

Cyprus Strategy

DG

Dixcart Group Limited

Malta Reinforces Its Attractiveness For Foreign Talent

Malta Commercial

DG

Dixcart Group Limited

See more

Tax Treaties

REITs In Europe: Fragmentation, EU Law And Pillar Two

The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

LL

Loyens & Loeff

Changes To Malta’s Tax Agreements With Romania And San Marino

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

PS

Papilio Services Limited

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

CG

CSB Group

Updates To The Cyprus - Netherlands Double Tax Treaty

Cyprus Strategy

DG

Dixcart Group Limited

Rental Income from Properties Overseas and How to Declare It in Italy

SI

Spectrum IFA Group

US–Malta Double Tax Treaty: Structuring Opportunities For US Businesses And Private Clients

CC

Chetcuti Cauchi Advocates

Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

CC

Chetcuti Cauchi Advocates

Cyprus UAE Holding Structure: Three Approaches For 2026

Nikita & Partners Limited

See more

Latest Videos

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Video update: Claves actuales de la litigiosidad fiscal

KL

Herbert Smith Freehills Kramer LLP

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Why Wealthy People Are Moving To Cyprus (Tax Explained) (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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