This interactive map covers the taxation of holding companies in 15 European jurisdictions: Austria, Belgium, Cyprus, Denmark, France, Germany, Ireland, Italy, Luxembourg, Malta, the Netherlands, Spain, Sweden, Switzerland, and the United Kingdom.
This interactive chart is intended to be a concise and comprehensible presentation of the tax regimes which govern the use of holding companies in 15 European jurisdictions, taking care to reflect upon the new reality resulting from the O.E.C.D. B.E.P.S. Project and several European Commission initiatives intended to eliminate cross-border tax planning arrangements. For more detailed information regarding a particular country, please look to the relevant chapter in the full special edition of Insights.
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