Europe
Currency
EUR
Corporate Tax
23%
Personal Income Tax
55%
VAT / GST
20%
Flat 23% (reduced to 23% in 2024).
Top rate 55% above €1,000,000 (temporary); 48% above €90,000.
Standard; 13% and 10% reduced.
Dividends
25%
Interest
25%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~38% total (employer ~21% + employee ~17%); capped at €5,730/month.
Capital Gains Tax
27.5% shares; 30% real estate
Inheritance / Estate Tax
Progressive 2–60% (exempt direct line)
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~90
Key partners: USA, UK, Germany, Switzerland, Italy, Netherlands
EU directives apply; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Group taxation allows loss relief across EU subsidiaries. Research premium 14% (cash refund).
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