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Outbound Acquisitions: Holding Companies in Europe

A Guide for Tax Planning, or a Road Map for Difficulty?

Click a country to view its tax treatment.

Tax Rate (Percent)
Regular Withholding Tax Rate (Percent)
Regular Rate (Percent)
Number of Treaty Countries
Tax Rate (Percent)
Both Fully Exempt  
Capital Gains Fully Exempt  
Neither Fully Exempt
Fully Exempt  
Partially Exempt
Relief Available  
No Relief Available
Diverted Profits Tax  
No Diverted Profits Tax
All Apply  
Some Apply (See Notes)  
None Apply
C.F.C. Rules  
No C.F.C. Rules
Based on O.E.C.D. Rules  
Limited Rules  
No legislation
Thin Capitalization Rules  
Other Rules  
No Thin Capitalization Rules
Patent Box  
Under Consideration  
No Patent Box
Incentives Available  
No Incentives (I.P. Box)  
No Incentives
Early Adopter  
Adopted
Active Participation  
Planned Implementation
Model 1  
Model 2