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Compare 2021 patent box regimes in Europe (Patent box Europe data). Explore intellectual property box regimes in the EU Europe, also known as IP regimes in the EU Europe
Data
Europe

Patent Box Regimes in Europe, 2021

Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Currently, 14 of the 27 EU member states have a patent box regime.

4 min read
Cigarette tax Europe, cigarette taxes in the EU, Cigarette taxes in Europe and Cigarette tax rates in Europe 2021, European cigarette taxes
Data
Europe

Cigarette Taxes in Europe, 2021

Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.42 ($9.60) and €6.61 ($7.53) per 20-cigarette pack, respectively. This compares to an EU average of €3.34 ($3.80). Bulgaria (€1.81 or $2.06) and Poland (€2.08 or $2.37) levy the lowest excise duties.

3 min read
EU excise duty on alcohol 2021 distilled spirits taxes in Europe. 2021 liquor taxes in Europe
Data
Europe

Distilled Spirits Taxes in Europe, 2021

The highest excise duties are applied in Finland, Sweden, and Ireland, where the rates for a standard-size bottle of liquor are €14.10 ($16.08), €13.80 ($15.73), and €11.92 ($13.59), respectively.

3 min read
2021 wine taxes in Europe. Compare excise duty on wine, including germany wine tax, spain wine tax, and france wine tax
Data
Europe

Wine Taxes in Europe, 2021

As one might expect, southern European countries that are well-known for their wines—such as France, Greece, Portugal, and Spain—either don’t tax it or do so at a very low rate. But travel north and you’ll see countries that tend to levy taxes on wine—and often hefty taxes.

3 min read
2021 beer taxes in europe. Beer excise tax rates in Europe. Compare tax on beer in Germany with tax on beer in Ireland on International Beer Day 2021
Data
Europe

Beer Taxes in Europe, 2021

Finland has the highest excise tax on beer in Europe, followed by Ireland and the United Kingdom. Compare beer taxes in Europe this International Beer Day

3 min read
Territorial tax systems in Europe 2021 exemption of foreign-sourced dividend and capital gains income from domestic taxation in Europe
Data
Europe

Territoriality of Tax Systems in Europe

19 European OECD countries employ a fully territorial tax system, exempting all foreign-sourced dividend and capital gains income from domestic taxation. No European OECD country operates a worldwide tax system.

3 min read
2021 Thin-Cap rules, 2021 thin-capitalization rules in Europe to discourage international debt shifting
Data
Europe

Thin-Cap Rules in Europe

To discourage this form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

5 min read
Controlled Foreign Corporation CFC Rules in Europe base erosion and profit shifting 2021
Data
Europe

CFC Rules in Europe

To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences, countries have implemented various anti-tax avoidance measures, such as the so-called Controlled Foreign Corporation (CFC) rules.

5 min read