European Tax

Law 7/2024 of 20 December 2024, which establishes a top-up tax to ensure a global minimum level of 15% tax for multinational enterprise...

A far-reaching reform of the German real estate transfer tax (RETT) rules has been proposed which, if implemented, is intended to apply...

The German tax authorities have adopted the controversial "signing closing theory" for share deals involving at least 90% of the shares...

Under the current legislation, Italy taxes non-resident entities only on capital gains derived from a direct sale of Italian immovable...

The Spanish Government recently published a proposal to tax non-Spanish-tax-resident individuals who hold Spanish real estate through one...

Since 1 January 2022, taxpayers in Spain have had to pay tax on the “reference value” of their real estate acquisitions, which is a value...

Are closed-ended Italian REIFs and open-ended REIFs in a comparable position for Italian indirect tax purposes? The ECJ is set to address...

On 8 October 2019, the Irish Minister for Finance made his 2020 Budget speech to the Irish Parliament. A number of unexpected measures...