Europe
Currency
EUR
Corporate Tax
15%
Personal Income Tax
35%
VAT / GST
19%
Standard 15% from 1 January 2026 (was 12.5%); 2.5% GESY contribution on top.
Top rate 35% above €60,000; 20-35% scale.
Standard 19%; 9% and 5% reduced.
Dividends
17%
Interest
30%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~20% total (employer ~8.3% + employee ~8.3% + GESY 2.65% each).
Capital Gains Tax
20% on gains (exemptions for shares)
Inheritance / Estate Tax
0% (abolished 2000)
Capital (Net Worth) Tax
0%
Property Tax
Immovable property tax ~0.4%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
IP Box 80% deduction (effective 2.5%). Notional interest deduction on equity. Holding regime.
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