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Reports on tackling cross-border tax obstacles facing citizens

The Expert Group Reports on "Ways to tackle cross-border tax obstacles facing individuals within the EU" and "Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU represent the conclusions of the work of the European Commission expert group on removing tax problems facing individuals who are active across borders within the EU. Each report includes an executive summary.

These reports are the work of the members of the group and, consequently, should not be construed as in any way reflecting the official position of the European Commission and its services. It should be noted also that not all members of the group necessarily agree with every conclusion in these reports. In cases of dissent, the reports reflect the views of the majority of the group’s members.

Background

The task of the group was to assist the Commission in identifying, and finding practical ways to remove, the tax problems faced by individuals who move from one EU country to another to live, study, work or retire, or who invest in other EU countries, or inherit property across borders within the EU. The group held five meetings at which it studied available reports and other documents on cross-border tax problems, heard oral presentations and held round-table talks. Members also corresponded in writing and the rapporteurs held two drafting sessions.

The 21 members of the group were representatives of private sector organisations with a demonstrable interest and involvement in the topics to be discussed, such as cross-border associations, non-governmental organisations, trade unions, universities, tax associations and others. They were selected on the basis of responses received to a public call for applications, having regard to the specific tasks of the expert group, the type of expertise required and, as far as possible, to geographical and gender balance.

See the press notice, the terms of referencepdf Choose translations of the previous link  and the call for applicationspdf Choose translations of the previous link  . You may also consult the Privacy Statementpdf Choose translations of the previous link  . For other language versions, please click on the bubble.

See the list of Members and the documents relating to meetings in the Register of Commission Experts Groups.

 

Meetings

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)864)pdf 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.