European Union: Income 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's Tax Treatment Of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...

MT

Mamo TCV Advocates

Why A Cyprus Holding Company Still Makes Sense In Cross‑Border Structures

A Cyprus holding company is commonly used as the top or intermediate entity within an international group, owning shares in operating companies located in other jurisdictions, receiving dividend income...

DA

A. Danos & Associates LLC

Economics Weekly Alert 04/2026

Το Τμήμα Φορολογίας ενημερώνει εκ νέου τους εργοδότες για τις υποχρεώσεις τους ως προς την υποβολή

Ki

KPMG in Cyprus

The Cyprus Tax Reform – Key Points

On the 22nd of December 2025, the Cyprus parliament voted the tax reform which aims to reshape the tax system and provide greater flexibility, efficiency, economic growth while simultaneously enhancing tax compliance.

OT

Oxford Tax Solutions

Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

LL

Loyens & Loeff

Cyprus Tax Reform 2026: A Long-Awaited Overhaul Of The Tax Framework

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S&A

Tax Treatment Of Highly Skilled Individuals Rules

WP

WH Partners

Principales Mesures Issues De La Loi De Finances Pour 2026

MB

Mayer Brown

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

CG

CSB Group

An International Perspective

GGI Global Alliance

Tax Rules For Highly Skilled Individuals

PS

Papilio Services Limited

Cyprus 2026 Tax Reform: What It Means For Investment Funds

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Eurofast

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

La nouvelle convention préventive de la double imposition franco-belge n'entrera pas en vigueur de sitôt

DA

Delsol Avocats

Franceinfo TV – New National And Local "Anti AirBnb" Rules With Sophie Erignac-Godefroy (Video)

France Real Estate

UA

UGGC Avocats

Cybersecurity Laws And Regulations EU Cybersecurity Regulatory Landscape: A Deep Dive Into The NIS2 Directive 2026

Germany Technology

SR

McDermott Will & Schulte

Are Company Directors Liable For Patent Infringements? (2025) (Video)

BP

Bardehle Pagenberg

Les Clauses Principales Dans Les Contrats IT (Video)

France Media & IT

HA

Haas Avocats

Constitutional Court Ruling 2026: The Future Of Italian Citizenship By Descent

Italy Immigration

BI

Boccadutri International Law Firm

The New Double Tax Treaty Between Belgium And France Will Not Come Into Force Any Time Soon

Belgium and France signed a new double taxation treaty on 9 November 2021, which will replace the current treaty dating back to 1964.

DA

Delsol Avocats

Finnish Gambling System Reform Is Underway – Part V – Tax Implications & Challenges For Service Providers And Players

Finnish players potentially face very significant tax implications if playing on online gambling platforms that lack a Finnish licence.

Finland Media & IT

HS

Hannes Snellman Attorneys Ltd

Luxembourg's New Carried Interest Tax Regime Is In Force

As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...

KL

Herbert Smith Freehills Kramer LLP

Cyprus Tax Reform 2026: A Comprehensive Legal Analysis Of The New Tax Framework In Force From 1 January 2026

As of 1 January 2026, Cyprus has implemented one of the most extensive tax reforms of recent decades.

A|

AGPLAW | A.G. Paphitis & Co. LLC

Budget Social 2026 : Augmentation Du Taux De CSG Et Pérennisation Du Régime Social Management Package

MB

Mayer Brown

Cyprus Tax Reform 2026 – Comprehensive Overview

CA

CYAUSE Audit Services Ltd

Luxembourg Approved Two New Carried Interest Regimes

LL

Loyens & Loeff

Luxembourg Revamps Its Carried Interest Tax Regime

AO

A&O Shearman

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

WP

WH Partners

Updated Local File Thresholds (2026)

Ki

KPMG in Cyprus

Carried Interest: Luxembourg Modernises Its Tax Regime

AM

Arendt & Medernach

G. Kefalas – Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

PK

Psarakis & Kefalas Law Firm

Young Workers Tax Benefits In Greece: Maximising The 0% Rate For Under-25s

E

Eurofast

Tax And Legal Implications Of Engaging Freelancers For Businesses In Cyprus

GI

GRATA International

Carried Interest: Luxembourg Modernises Its Tax Regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

AM

Arendt & Medernach

G. Kefalas – Tax Framework For Corporate Transformations After Law 5162/2024 – Especially The (Non‑)Taxation Of Capital Gains From Asset Revaluations

In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions.

PK

Psarakis & Kefalas Law Firm

Young Workers Tax Benefits In Greece: Maximising The 0% Rate For Under-25s

As part of Greece's broader tax reform effective from 1 January 2026, new age-based income tax incentives aim to support young professionals and encourage formal employment.

E

Eurofast

Tax And Legal Implications Of Engaging Freelancers For Businesses In Cyprus

In Cyprus, hiring freelancers instead of full-time employees can seem cost-effective, but it carries significant tax and legal risks.

GI

GRATA International

Cyprus Tax Reform – Was This The Reform Expected To Attract New Investors?

MK

Michael Kyprianou Law Firm

Malta Personal Income Tax 2026: Updated Tax Structure

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

PS

Papilio Services Limited

Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Cyprus

In Cyprus, you are considered to be doing business without registration if you carry out ongoing commercial activity—such as providing services, selling goods, or maintaining a physical or operational presence...

GI

GRATA International

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims to support early-stage companies...

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

In the course of 2025, there have been several important developments in the field of EU tax law.

European Union Tax

LL

Loyens & Loeff

Cyprus Tax Reform 2026: Key Changes

VK

G. Vrikis & Associates Ltd

Shipping Tax Update 2026

Netherlands Tax

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

A

ATOZ

Cyprus Maintains Its Position As A Strong EU Jurisdiction For Businesses

MC

Michael Chambers & Co. LLC

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

Belgium's New Exit Tax On Shareholders

Belgium Commercial

SB

Simont Braun

The Special Tax Regime For Private Equity In Spain: Promoting An Essential Sector That Withstands Political Shifts

AG

Addleshaw Goddard

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

GP

Goodwin Procter LLP

Corporate Tax Laws and Regulations Netherlands 2026

Netherlands Tax

B

Buren

OECD Publishes 'Side-by-Side' Package On Pillar Two

European Union Tax

LL

Loyens & Loeff

Cyprus Tax Reform Package Expected To Apply From 1 January 2026

S

S&A

Main Provisions Of The Tax Reform

Ki

KPMG in Cyprus

Cyprus Crypto Tax (8%) From 2026: A Global Perspective

Cyprus Technology

Nikita & Partners Limited

How The UAE Taxes And Regulates Cryptocurrencies: A Detailed Analysis For Companies And Individuals. Harmonisation To The OECD Is Slowly Slowly Becoming A Reality

Cyprus Technology

CA

CYAUSE Audit Services Ltd

November 2025 Monthly Tax Briefing

BL

Bernitsas Law

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Latest Videos

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SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Non Domicile Tax Status: Conditions To Obtain This Status (Video)

CA

CYAUSE Audit Services Ltd

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

KE

Kirkland & Ellis International LLP

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