Currency | EUR |
Accounting Principles | IFRS, GAAP, UCA, Parent company |
Individual Worldwide Tax Basis | Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. |
Fast Track Citizenship |
Starting Taxable Income | 1 |
Starting Income Tax Rate | 9% |
Highest Income Tax Rate | 9% |
No Individual Capital Gain Tax |
No Net Worth Tax | |
No Gift Tax | |
No Inheritance Tax | |
Dividend Tax | Combined income |
Interest Tax | Combined income |
Income Tax Rate | 9% |
Branch Tax Rate | 9% |
No Capital Gain Tax |
Dividends (Company) | 9% |
Interest (Company) | 9% |
Royalties (Company) | 9% |
Fees for Technical Services (Company) | 9% |
Dividends (Individual) | 9% |
Interest (Individual) | 5% |
Royalties (Individual) | 9% |
Fees for Technical Services (Individual) | 9% |
Dividends (Company) | 9% |
Interest (Company) | 0% |
Royalties (Company) | 0% |
Fees for Technical Services (Company) | 0% |
Dividends (Individual) | 9% |
Interest (Individual) | 0% |
Royalties (Individual) | 0% |
Fees for Technical Services (Individual) | 0% |
Stamp Duty | None |
Transfer Tax | 3% |
Real Property Tax | 0.25-1% |
Standard Rate | 21% |
Reduced Rate | 0%/7% |