Europe
Currency
EUR
Corporate Tax
25%
Personal Income Tax
50%
VAT / GST
21%
Standard 25%; 20% for SMEs on first €100,000 profit.
Top rate 50% above €46,440 (federal); plus municipal surcharge 0-9%.
Standard; 12% and 6% reduced.
Dividends
30%
Interest
30%
Royalties
30%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~25-30%; employee ~13.07%; capped at €66,919 (2024).
Capital Gains Tax
0% on shares (individuals); 16.5% on real estate
Inheritance / Estate Tax
Progressive 3–30%
Capital (Net Worth) Tax
0%
Property Tax
Précompte immobilier
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
~80
Key partners: USA, UK, France, Germany, Netherlands, Luxembourg
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 (tax years run to 31 December)
Notes
Notional interest deduction (NIDDB) on equity. Innovation income deduction (patent box) 85%.
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