EU VAT is a value-added tax on goods and services within the EU. Member states must adopt VAT compliant with EU VAT code. VAT rates range from 17% in Luxembourg to 27% in Hungary
Germany has federal, state, district and municipal tax levels. 95% of taxes are imposed at federal level. Constitution establishes basic principles for taxation
Tax residency determined by spending 183+ days in France or having French business. Residents liable for worldwide income tax, wealth tax and inheritance tax. Double tax relief available for residents taxed in other countries
Personal income tax ranges from 15% to 40% for individuals. Corporate tax rate is 25% for general business income. Banks and financial institutions pay 30% corporate tax. Exporters enjoy 5% reduced corporate tax rate
Standard VAT rate is 22% for all taxable goods and services. Reduced rates range from 10% (food, water, transport) to 4% (books, medical equipment). Zero VAT applies to intra-community and international transport
PAYE tax returns due by 31 December 2024. Property tax, VAT, and vehicle registration tax services available. Help to Buy scheme and Vacant Homes Tax information provided. Employment tax and benefits management services offered