Personal Taxation

This page contains information on EU policies on personal taxation. Practical information on your basic rights under EU law and how EU rules are applied in each country are available on the dedicated EU citizens’ portal, YourEurope.

In the EU, taxes on personal income is the competence of individual EU countries (IP/01/737). However, tax policies must respect fundamental Treaty principles on the free movement of workers, services and capital and the freedom of establishment. 

In addition, coordination on an EU level is necessary in some cases to: 

• safeguard the application of Treaty freedoms 
• prevent double taxation or unintentional non-taxation 
• eliminate tax-related obstacles to cross-border activities 
• tackle cross-border tax evasion 

The following webpages cover information relevant to personal taxation on an EU level. 

• Taxation of savings
  • Repeal of the Savings Directive and the new EU-Switzerland Agreement
    • The 2003 Directive
  • International developments
    • The 2004 EC agreements
  • Contact points
• Direct tax cross-border problems
  • Reports on tackling cross-border tax obstacles facing citizens
• Inheritance tax
• Pensions
• Taxation of securities income received by individuals
  • Taxation of dividends received by individuals
• Cross-border workers
• Double taxation conventions
  • Workshop
• EU individuals rights under EU law
  • Citizens web site FAQ
  • National web sites and contact information for national tax administrations
  • Treaties for the avoidance of double taxation concluded by Member States
• EU taxpayers and cross-border tax issues
• Areas where the Commission is currently working
• Who to contact if you have tax problems in cross-border situation or need information
• Further information and useful documents