Current filters:  
Europe
Tax
Income Tax
Albania
Eurofast
In Albania, April 30 is a critical date for taxpayers, marking the deadline for the declaration and payment of Personal Income Tax via the Annual Individual Tax Declaration (DIVA) for the previous fiscal year.
Belgium
Loyens & Loeff
For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...
Cyprus
Michael Kyprianou Law Firm
In this article, Savvas Savvides answers some frequently asked questions about the issue of tax residence in Cyprus.
Germany
Ogletree, Deakins, Nash, Smoak & Stewart
There can be a number of circumstances in which a company may want to engage someone in a country where the company currently has no employees.
Ireland
Maples Group
The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs")...
Isle of Man
Dixcart Group Limited
The Isle of Man is a leading jurisdiction for luxury asset holding vehicles and post the UK's departure from the Single Market, it is particularly well suited to enable client's planning...
Italy
Arnone & Sicomo
The Sostegni Ter (Dl 4/2022) has changed the rules of the flat tax for new resident retirees. Let's see how.
Malta
CSB Group
Employee share options are a popular method utilised by companies to incentivise their employees by offering them the opportunity to acquire shares in the company...
Dixcart Group Limited
Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.
Netherlands
Loyens & Loeff
De Advocaat-Generaal ("A-G") bij het Europese Hof van Justitie ("HvJ") concludeert in zes zaken dat Nederlandse pensioenfondsen waarschijnlijk...
Serbia
Eurofast
The Serbian Ministry of Finance has issued a recent official opinion that holds potential advantages for individuals interested in reinvesting the proceeds from the sale of real estate.
Eurofast
The Serbian Ministry of Finance has introduced significant amendments to the Income Tax Law, specifically targeting non-taxable amounts. Effective from February 1, 2024, to January 31, 2025...
Switzerland
Brown Rudnick LLP
In the twelve months prior to the UBS takeover, Credit Suisse had lost 75% of its value with $75 billion of customer deposits lost in the first quarter of 2023...
MME
On November 26, 2023, the Zug electorate clearly approved the eighth partial revision of the tax law. The new tax law eases the burden on Zug's population and strengthens the canton's attractiveness.
Loyens & Loeff
After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.
Dixcart Group Limited
On 26 February 2024, Dixcart Trustee Switzerland (SA), became a regulated Swiss Trustee, as authorised by FINMA.
Turkey
Nazali
193 sayılı Gelir Vergisi Kanununa göre, gerçek kişilerin gelirleri gelir vergisine tabidir. Dar mükellefler, Türkiye'de yerleşmiş olmayan yani ikametgâhı bulunmayan ve bir takvim yılı içinde...
UK
Lewis Silkin
In this article we explore the key issues around granting Enterprise Management Incentive (EMI) options, an extremely popular employee incentive mechanism...
European Union
Loyens & Loeff
On 14 March 2024, Advocate General (AG) Emiliou of the European Court of Justice (ECJ) delivered his Opinion in response to the request for a preliminary ruling from the Dutch Supreme Court.
KPMG in Cyprus
The Cyprus Tax Department (CTD) announced the interest yields of the 10-year government bonds for a number of countries as listed below as at 31 December 2023.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Popular Contributors
Upcoming Events
Mondaq Social Media