Europe
Currency
EUR
Corporate Tax
24.94%
Personal Income Tax
45.78%
VAT / GST
17%
17% CIT (15% if taxable base ≥ €175,000) + 7% solidarity surcharge + municipal business tax ~6.75%.
Top rate 45.78% (incl. solidarity) above €220,728.
Standard; 14% and 8% reduced; 3% special.
Dividends
15%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~24% total (employer ~12% + employee ~12%); capped for some funds.
Capital Gains Tax
21% (0% on substantial holdings >10% held >6m)
Inheritance / Estate Tax
Progressive
Capital (Net Worth) Tax
0%
Property Tax
Property tax (valeur unitaire)
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, Germany, France, Belgium, Netherlands
Major holding-company jurisdiction; EU directives apply. Many treaties offer 0%–5%.
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
Soparfi holding companies benefit from participation exemption. IP Box 80% deduction (effective 5.2%).
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