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The general CIT rate in Spain is 25%. Other tax rates may apply, depending on the type of company that is taxed and its type of business. Resident companies are taxed on their worldwide income. For PEs in Spain of foreign companies, non-resident income
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Resident companies in Portugal are taxed on their worldwide income. There is an optional regime to exclude from taxation the profits and losses allocated to a foreign PE of a company resident, for tax purposes, in Portugal. The regime applies provided that
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A Norwegian resident company is, as a starting point, subject to corporate income tax (CIT) on its worldwide income. Non-resident companies are, as a starting point, liable for CIT in Norway when engaged in a business that is either conducted in or
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The CIT is the tax levied on corporate income. The standard CIT rate is 19%. The reduced CIT rate of 9% can be applied for income, other than capital gains, if the taxpayer: The lower rate does not apply to tax capital
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As well as measures to tackle economic crime, the new Economic Crime and Corporate Transparency Act aims to improve information held on the UK companies register. Following a lengthy parliamentary process, the Economic Crime and Corporate Transparency Act (ECCTA or the Act)
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In general, a Dutch resident company is subject to CIT on its worldwide income. However, certain income can be exempted or excluded from the tax base. Non-resident entities only have a limited tax liability with regard to income from Dutch sources. Standard
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A company incorporated in Malta is considered as both domiciled and resident in Malta and is consequently taxable on a worldwide basis. A non-Maltese incorporated company that is resident in Malta through management and control is subject to Maltese tax on income
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Luxembourg taxes its corporate residents on their worldwide income and non-residents only on Luxembourg-source income. Businesses with taxable income lower than 175,000 euros (EUR) are subject to corporate income tax (CIT) at a rate of 15%. Businesses with taxable income between EUR 175,000
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The standard CIT rate is 15%. However, small companies and agricultural companies can apply a reduced CIT rate of 0% or 5% if certain conditions are met. A new amendment to the Law on CIT entered into force on 1 July 2022, which
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Under the new CIT model in force as of 1 January 2018, all undistributed corporate profits are exempt. This exemption covers both active (e.g. trading) and passive (e.g. dividends, interest, royalties) types of income. It also covers capital gains arising on the
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