Skatteudvalget 2009-10
L 202 Bilag 24
Offentligt
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COUNTRY

AustriaBelgiumBulgariaCyprusCzech RepublicDenmarkEstoniaFinlandFranceGermanyGibraltarGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgMaltaNetherlandsPolandPortugalRomaniaSlovakiaSloveniaSpainSwedenU.K.

TAX

2% T/O13% T/O15% T/O10% GP6-20% GP

[20% GP?]

5% GPN/A7% T/O (proposed)N/A1% T/O (capped at £425,000)N/AN/A1% T/O5% T/O10% GP15% GP15% T/O0.5% T/O (capped at €500,000 p.a.)N/A12% T/ON/A5% T/O5% T/O5% T/OVariableN/A15% GP