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Expert group on taxation of individuals

Commission Group of experts on removing tax problems facing individuals who are active across borders within the EU

The European Commission services on 10 April 2014 launched a call for applications to participate in a Group of experts to contribute to identifying tax problems facing individuals who are active across borders within the EU and identifying good practices that could remove or at least reduce those problems. For further information see the press notice.

 

More detailed information regarding the conditions and procedure can be found in the terms of referencepdf(16 kB) Choose translations of the previous link  and the call for applicationspdf(119 kB) Choose translations of the previous link  . You may also consult the Privacy Statementpdf(108 kB) Choose translations of the previous link  . For other language versions, please click on the bubble.
The work of the Expert Group started in September this year and is scheduled to last till the end of June next year.

 

Membership

The list of 21 experts that have been appointed for a mandate starting on 12 June and ending on 30 June 2015 may be found in the Register of Commission Experts Groups.

Meetings

The documents relating to the meetings will soon be accessible under the heading "Group of experts on removing tax problems facing individuals who are active across borders within the EU" on the Register of Commission Expert Group.

On 9 September 2014 the first meeting of the group of experts was held in Brussels. The second meeting was held on 20 October 2014, the third meeting was held on 17 December 2014 and the fourth meeting took place on 28 January 2015. A fifth meeting is planned for 26 March 2015.

Further information

In December 2010 the European Commission adopted a Communication on removing cross-border tax obstacles for EU citizens (COM(2010)769pdf Choose translations of the previous link  ). The Communication identifies a number of cross-border tax problems, suggests solutions for discussion and in general announces its intention to promote a discussion on the subject among Member States and stakeholders.

In December 2011 the Commission published several documents concerning cross-border inheritance tax issues i.e. a Communication “Tackling cross-border inheritance tax obstacles within the EU” (COM(2011)864pdf Choose translations of the previous link  ), a Recommendation regarding relief for double taxation of inheritances (2011/856/EUpdf Choose translations of the previous link  ) and a Working Paper  "Non-discriminatory inheritance tax systems: principles drawn from EU case-law" (SEC(2011)1488pdf Choose translations of the previous link  ).

Also in December 2011 the Commission adopted a Communication on Double Taxation in the Single Market (COM(2011)712pdf). The Communication identifies problems of double taxation within the EU facing both individuals and companies and suggests possible solutions.

In April 2014 The Commission services launched two public consultations: one asks for information on tax problems faced by EU citizens when active across borders within the EU and the other for information on cross-border inheritance tax problems within the EU. The results of these public consultations are published on the public consultations pages.

See also the Taxpayers' Web Pages which are designed to provide individuals with tax information, answers to commonly asked tax questions and details of who to contact about tax problems in national administrations and the EU institutions.