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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 have set up a Group of experts the purpose of which is to contribute to identifying tax problems facing individuals who are active across borders within the EU and good practices that could remove or at least reduce those problems.

10th April 2014

Launch of an Expert Group to help the Commission services define best practices to avoid or reduce cross-border tax problems facing citizens and thus improve the functioning of the Internal Market

The European Commission services have announced that they will establish an Expert Group to tackle the tax problems facing individuals who are active across borders within the EU and identify possible solutions. 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(117 kB) Choose translations of the previous link  . You may also consult the Privacy Statementpdf(105 kB) Choose translations of the previous link  . For other language versions, please click on the bubble.
The work of the Expert Group is to start in September this year and is scheduled to last till the end of the year.

 

Membership

The list of experts that have been appointed for a mandate starting on 12 June and ending on 31 December 2014 may be found in the Register of Commission Experts Groups.

 

Meetings

The documents relating to the meetings are accessible under the heading "Group of experts on removing tax problems facing individuals who are active across borders within the EU" on the CIRCABC web site. The first meeting is scheduled for 9 September 2014.

Background

June 2014

On 12 June 2014 21 stakeholders were selected for the participation in the work of the group of experts.

April 2014

On 10 April 2014, a call for applications pdf(117 kB) Choose translations of the previous link  was published for the selection of the members of the Expert Group.

2010-2014

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 and suggests a number of solutions that could be discussed and in general invites Member States as well as other stakeholders to discuss the subject and exchange good practices.

In December 2011 the Commission published several documents concerning inheritance taxation in the EU i.e. a Communication on 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 on 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 the problems with double taxation within the EU facing both individuals and companies and suggests 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 asks for information on cross-border inheritance tax problems within the EU. These public consultations will be open until 03/07/2014.

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 in national administrations and the EU institutions about tax problems.