Tarieven vennootschapsbelasting
Nederland is al jaren bezig om de belasting op winst te verlagen, de vennootschapsbelasting bedraagt op dit moment (2023) zo'n 25,8% (met opstaptarief van 19%). De laagste winstbelasting binnen Europa kennen Cyprus en Ierland, een taxplanning kan dus fiscaal voordelig zijn. Ook de nieuwe EU-landen kennen aantrekkelijke tarieven en regelingen voor nieuwkomers.
Daling tarieven in de EU
Op dit moment zijn Ierland en Cyprus fiscaal aantrekkelijke vestigingslanden. Van de nieuwe EU-landen (met uitzondering van Cyprus) zijn Letland en Litouwen voordelig, op de voet gevolgd door Hongarije, Polen en Slowakije.
Hierna wordt een overzicht gegeven van enkele belangrijke belastingtarieven in Europa.
|
Bedrijven Belasting |
BTW |
Belasting dividend |
rente |
Royalties |
|
| Albania | 10% | 20% | 10% | 10% | 10% |
| Armenia | 20% | 20% | 0/10% | 10% | 10% |
| Austria | 25% | 20% | 25% | 0% | 0/20% |
| Azerbaijan | 22% | 18% | 10% | 10% | 14% |
| Belarus | 24% | 18% | 15% | 10% | 15% |
| Belgium | 34% | 21% | 25% | 15% | 15% |
| Bulgaria | 10% | 20% | 5% | 10% | 10% |
| Croatia | 20% | 22% | 0% | 0% | 15% |
| Cyprus | 10% | 15% | 0% | 0% | 0-10% |
| Czech Republic | 20% | 19% | 15% | 15% | 15% |
| Denmark | 25% | 25% | 28% | 0% | 25%, |
| Estonia | 21% | 18% | 21% | 0% | 5%, |
| Finland | 26% | 22% | 28%, | 0% | 0% |
| France | 33% | 19,6% | 25% | 18% | 33% |
| Germany | 15% | 19% | 25% | 25% | 15% |
| Gibraltar | 27% | 0% | 0% | 0% | 0% |
| Greece | 20% | 19% | 10% | 0% | ,20% |
| Guernsey | 0% | 0% | 0% | 0% | 0% |
| Hungary | 16% | 20% | 0% | 0% | 0% |
| Iceland | 15% | 24,5% | 10% | 0% | 15% |
| Ireland | 12,5% | 20% | 20% | 20% | 20% |
| Isle of Man | 0/10% | 17,5% | 0% | 0% | 0% |
| Italy | 4/27% | 20% | 27% | 27% | 30% |
| Jersey | 0/20% | 0% | 20% | 20% | 20% |
| Latvia | 15% | 21% | 10% | 10% | 15% |
| Liechtenstein | 20% | 7,6% | 4% | 4% | 0% |
| Lithuania | 20% | 19% | 20% | 10% | 10% |
| Luxembourgh | 0/21% | 15% | 15% | 15% | 0% |
| Macedonia | 10% | 18% | 10% | 10% | 10% |
| Malta | 15/35% | 18% | 0% | 0% | 0% |
| Montenegro | 9% | 17% | 9% | 5% | 9% |
| Moldova | 0% | 20% | 15% | 10% | 10% |
| Monaco | 33% | 19,6% | 0% | 0% | 0% |
| Netherlands | 20/25% | 21% | 15% | 0% | 0% |
| Norway | 28% | 25% | 25% | 0% | 0% |
| Poland | 19% | 22% | 19% | 20% | 10% |
| Portugal | 20/25% | 20% | 20% | 20% | 15% |
| Romania | 16% | 19% | 16% | 16% | 16% |
| Russia | 20% | 18% | 15% | 20% | 20% |
| Serbia | 10% | 18% | 20% | 20% | 20% |
| Slovak Republic | 19% | 19% | 0% | 19% | 19% |
| Slovenia | 21% | 20% | 15% | 15% | 15% |
| Spain | 25% | 16% | 19% | 18% | 24% |
| Sweden | 26% | 25% | 30% | 0% | 28% |
| Switzerland (Fed) | 8,5% | 7,6% | 35% | 35% | 0% |
| Turkey | 20% | 18% | 15% | 0%,10%,15 | 22% |
| Ukraine | 25% | 20% | 15% | 15% | 15% |
| United Kingdom | 28% | 17,5% | 0% | 20% | 20% |
