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 Member (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.
EU individual rights under EU law
Coordination at an EU level is necessary to safeguard the application of Treaty freedoms. EU countries are required to provide “equal treatment” to all EU citizens in tax matters. In other words, EU countries’ taxing rights should not conflict with EU law by, for example, discriminating on the basis of nationality or introducing unjustified restrictions to the exercise of the EU Treaty freedoms.
EU individuals rights under EU law
EU taxpayers and cross-border tax issues
Cross-border tax problems can occur, for example, when an individual is a cross-border worker or is posted to work abroad, or retires abroad. The European Commission or EU countries’ tax administrations can assist with resolving these tax problems.
EU taxpayers and cross-border tax issues
Double taxation
Double Taxation Conventions (DTCs) are intended to prevent cross-border taxation. Information is available on bilateral Double Taxation Conventions (‘DTCs’) between Member States in force, DTCs agreed between Member States but yet to be ratified, and DTCs between Member States still under negotiation.
Taxation of dividends in the EU
EU rules prevent the discrimination of the taxation of dividends received by a taxpayer from a national source and dividends received from another EU country. Further, in 2024, the EU adopted harmonised rules for withholding tax procedures (the ‘FASTER proposal’) which grant investors access to fast-track withholding tax refund procedures, ensuring the tax rights they are entitled to, and avoiding double taxation while fighting tax abuse.
Taxation of dividends received by individuals
Planning your cross-border inheritance in the EU
Treaty freedoms also include the right to choose which law will apply to inheritances and what the law applicable to your inheritance will govern. This will have implications for inheritance tax purposes.
Planning your cross-border inheritance in the EU
Pension taxation in the EU
Although the taxation of pensions is not harmonised at EU level and thus remains a competence of EU countries, the Commission has taken a variety of initiatives in the past to support the elimination of tax obstacles including preventing the taxation of pension products when an individual transfers their pensions from one Member State to another.
National Tax Administrations
Information on national tax administrations.