Taxation in another Member State of European Union

Income taxation in another Member State of European Union

Personal income taxes   

  • information on tax-residence: who qualifies as tax resident and under what conditions
  • information on personal income tax rates 
  • information on submitting a tax return form: deadlines, online procedure
  • information on paying tax: pay-as-you-earn or one-off-payments, deadlines
  • any specific information for employees, self-employed persons, posted workers from other EU countries
  • information on how to appeal a tax assessment

Specific information for cross-border commuters working in one country and living in another 

  • information on tax-residence for cross-border commuters  
  • information on specific rules for commuters from all neighbouring EU countries (where a country borders several Member States)
  • information on the impact of being a cross-border commuter may have  on income tax rates 
  • information on the  impact on submitting a tax return form, deadlines, online procedure

Specific information for pensioners that live in one European Unio country but receive their pension from another  

  • information on tax-residence for resident pensioners from other EU countries
  • information on taxation of pensions received from other EU countries
  • information on specific conditions for pensioners from other EU countries

Double taxation treaties     

  • information on any bilateral agreements in place to avoid double taxation
  • any specific rules