Client Alerts
Act now to protect your clients non-UK assets from the UK inheritance tax (IHT) net.
Read moreOn 6 March 2024, the Chancellor of the Exchequer, Jeremy Hunt, presented his Spring Budget.
Read morePublications
On 8th July 2020, the Chancellor Rishi Sunak unveiled his ‘Plan for Jobs’ policy with a host of measures designed to boost the UK economy and to protect businesses in the retail, leisure and hospitality industry. We set out below the key announcements.
Read moreReporting and Non-Reporting Funds are taxed differently in the UK so it is important for investors to understand the distinctions and the potential impact on UK tax liabilities. Broadly, a non-reporting fund is any offshore fund that does not have HMRC reporting fund status. Offshore fund administrators can apply to HMRC for reporting fund status provided certain criteria are satisfied. HMRC publish a list of funds that have reporting fund status on their website.
Read moreAs a result of the Covid-19 pandemic and the restrictions placed on international and domestic travel, individuals and businesses are having to adapt to different working practices. Many senior executives and directors are working from home, and some may find themselves in the position where they are unable to leave the UK to travel home or to their normal place of work.
Read moreTax at a glance
Hover over a pin to see that nation’s tax rates. Click for more detailed information.
| Corporation Tax-main rate | Corporation Tax-reduced rate | Capital Gains Tax | VAT - main rate | Real Estate Tax | Real Estate Transfer Tax | Capital/Stamp Duty on Shares | With-holding Taxes - Non Treaty - Dividends | With-holding Taxes - Non Treaty - Interest | With-holding Taxes - Non Treaty - Royalties | With-holding Taxes - Non Treaty Various - Fees | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| UK | 19% | - | 20% | 20% | - | 0% - 15% | 0.5% | - | 20% | 20% | - |
| Ireland | 12.5% | 0% | 33% | 23% | - | 1% - 2% | 1% | 20% | 20% | 20% | - |
| Austria | 25% | - | 25% | 20% | 0.2% - 1% | 3.5% | - | 25% | - | 20% | 20% |
| Belgium | 33.99% | 6.8% - 31.93% | 33.99% | 21% | 1.25% - 2.5% | 0% - 12.5% | Max €800 | 30% | 30% | 30% | - |
| Brazil | 15% | - | 15-22.5% | 17%-19% | 0.3% - 1% | 2% - 6% | - | - | 15% | 15% | - |
| Cyprus | 12.5% | - | - | 19% | - | 3% - 8% | 0.6% | - | - | 5% - 10% | - |
| France | 33.33% | 15% | 33.33% | 20% | - | 5.09% | 3% | 30% | - | 33.33% | 33.33% |
| Germany | 15.825% | - | 15.825% | 19% | 1.5% - 2.3% | 3.5% - 6.5% | - | 26.38% | 26.38% | 15.83% | - |
| Hong Kong | 16.5% | - | - | - | - | 0% - 15% | 0.2% | - | - | 4.95% | - |
| Italy | 27.9% | - | 27.9% | 22% | 0.76% | 9% - 13% | €200 fixed | 26% | 26% | 22.5% | - |
| Luxembourg | 26.01% | 5.2% - 22.08% | 26.01% | 17% | - | - | - | 15% | - | - | - |
| Malta | 35% | 0% - 10% | 35% | 18% | - | 8% - 10% | 2% | - | - | - | - |
| Mexico | 30% | - | 30% | 16% | - | 2% - 4% | - | 10% | 4.9% - 21% | 25% - 35% | 25% |
| Netherlands | 25% | 5% - 20% | 25% | 21% | Variable | 6% | - | 15% | - | - | - |
| Portugal | 21% | 17% | 21% | 23% | 0.3% - 0.8% | 5% - 10% | Variable | 25% | 25% | 25% | 15% - 25% |
| Russia | 20% | 0 - 8.5% | - | 7% | 3% - 16% | Variable | 0.2% | 15% | 20% | 20% | - |
| Singapore | 17% | 0% - 8.5% | - | 7% | 3% - 16% | 1% - 3% | 0.20% | - | 15% | 10% | 17% |
| Spain | 25% | 25% | 28% | 21% | 0% - 1.3% | 6% - 7% | 1% | 19% | 19% | 24% | 24% |
| Switzerland | 8.5% | - | 8.5% | 7.7% | - | 1% - 3% | 0% - 1% | 35% | 35% | - | - |
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