Taxes in Europe

Austria

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property/transfer taxes – 3.5% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: 40% GGR*
Sports betting: 2% stakes*
Land-based casino: Progressive / varies

Casino and lottery concession regimes differ; 40% not universal.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: bmf.gv.at

Shares / securities

Exemption: No
Holding period: —

Individuals: Private portfolio share gains generally taxed at 27.5%; no general long-term holding exemption.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes (main home)
Holding period: 2 years or 5 of 10

Individuals: Private real-estate gains generally taxable; main-residence exemption requires qualifying occupation, with two-year continuous or five-in-ten-year tests.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Belgium

Taxes

Sugar / junk food tax: Excise – €0.12/L approx.
Financial transactions tax: Stock-exchange transaction tax (TOB) – 0.12–1.32%
Investment property tax: Property taxation; second homes may face local taxes – 12–12.5% transfer tax
Windfall / sector levy: Bank levies

Gambling taxes

Online casino: Regional rates
Sports betting: Regional rates
Land-based casino: Regional rates

Flanders, Wallonia and Brussels differ.
Source: gamingcommission.be

Shares / securities

Exemption: Conditional
Holding period: No general period

Individuals: From 2026, generally 10% on qualifying financial-asset gains above an annual EUR 10,000 allowance; special rules for large stakes, speculative gains and historic basis.

Companies: Qualifying share gains exempt if tax condition, at least one-year holding, and at least 10% stake or EUR 2.5m acquisition value (with further financial-fixed-asset conditions) are met.

Property

Exemption: Conditional
Holding period: 5 years buildings; 8 years land

Individuals: Private sale of built property may be exempt after 5 years; land often has an 8-year test; family-home relief and speculation exceptions.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Bulgaria

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property tax – 0.1–3% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: 20% GGR*
Sports betting: 20% GGR*
Land-based casino: 20% GGR* + fees

Provisional; confirm by game and licence.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: nra.bg

Shares / securities

Exemption: Market-specific
Holding period: —

Individuals: Qualifying disposals of listed financial instruments on regulated EU/EEA markets can be exempt; other share gains generally taxable.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Depends on property

Individuals: Exemption may apply to one residential property after more than 3 years, or up to two properties after more than 5 years.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Croatia

Taxes

Sugar / junk food tax: Excise – Tiered beverage excise
Financial transactions tax: –
Investment property tax: Recurrent property tax introduced from 2025 – 3% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: 15% GGR*
Sports betting: 5% stakes*
Land-based casino: 15% GGR*

Concession and periodic fees may apply.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: mfin.gov.hr

Shares / securities

Exemption: Yes
Holding period: 2 years

Individuals: Private capital gains generally exempt if financial assets held more than two years; additional exceptions and reporting rules.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Depends on use/holding

Individuals: Private property gains may be exempt after 2 years; frequent sales and business activity can trigger different treatment.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Czechia

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Standard property tax – Annual property tax varies
Windfall / sector levy: Expired 60% windfall tax

Gambling taxes

Online casino: 30% / 35%
Sports betting: 30%
Land-based casino: 30% / 35%

35% technical games/slots; 30% most other games.
Source: mfcr.cz

Shares / securities

Exemption: Yes
Holding period: 3 years; 5 for interests

Individuals: Listed securities generally exempt after 3 years; non-security company interests after 5 years. Annual gross securities proceeds below CZK 100,000 exempt. CZK 40m cap removed for qualifying 2026 disposals.

Companies: Qualifying subsidiary share gains generally exempt with at least 10% participation held for 12 uninterrupted months, subject to statutory conditions.

Property

Exemption: Yes
Holding period: 10 years; main home 2

Individuals: Main home exempt after 2 years residence immediately before sale; otherwise 5-year test for pre-2021 acquisitions or 10-year for acquisitions from 2021; own-housing reinvestment exception.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Windfall
2023: €1,605.6M
2024: €1,507M
Converted to EUR from CZK millions.
Source: mf.gov.cz

Denmark

Taxes

Sugar / junk food tax: Abolished
Financial transactions tax: –
Investment property tax: Property tax – 0.6% + fixed registration fee
Windfall / sector levy: –

Gambling taxes

Online casino: 28% GGR
Sports betting: 28% GGR
Land-based casino: 45% + 30% marginal

Additional 30% above monthly casino threshold.
Source: practiceguides.chambers.com

Shares / securities

Exemption: No
Holding period: —

Individuals: Private share gains generally taxed under share-income rules; no broad holding-period exemption; certain special account/employee arrangements differ.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes (main home)
Holding period: Residence/use test

Individuals: Owner-occupied residence may qualify for parcel-house exemption where actual use and size conditions met; investment/rental property generally taxable.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Estonia

Taxes

Sugar / junk food tax: Proposed
Financial transactions tax: –
Investment property tax: Land/property taxes – Annual land tax varies
Windfall / sector levy: –

Gambling taxes

Online casino: 5.5% GGR
Sports betting: 5.5% GGR
Land-based casino: €1,406/table; slots €300 + 10% GGR

Physical tables and machines have different tax bases.
Source: emta.ee

Shares / securities

Exemption: No
Holding period: —

Individuals: Individuals generally taxed on realised share gains; investment-account regime may defer taxation if statutory conditions met.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes (main home)
Holding period: Residence/use test

Individuals: Sale of qualifying primary residence may be exempt, generally limited to one transaction within two years; rental/investment property normally taxable.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Finland

Taxes

Sugar / junk food tax: Excise – Tiered, approx. €0.32/L reference
Financial transactions tax: 1.5%
Investment property tax: Property tax – 1.5% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: Monopoly regime
Sports betting: Monopoly regime
Land-based casino: Monopoly regime

Planned 22% licensed-market margin tax from July 2027.
Source: vero.fi

Shares / securities

Exemption: No
Holding period: —

Individuals: Share gains normally taxable as capital income; small annual disposals and deemed acquisition cost may reduce liability.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes (main home)
Holding period: 2 years residence/ownership

Individuals: Main home gains exempt after at least 2 years continuous ownership and own/family occupation; investment property normally taxable.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

France

Taxes

Sugar / junk food tax: Excise (Tiered) – Sugar-content-based excise
Financial transactions tax: 0.4% on qualifying large-cap purchases (>€1B) – 0.01–0.40%
Investment property tax: Second-home taxe d'habitation retained; local surcharge possible – Approx. 5.8–6.3% existing-property acquisition duties
Windfall / sector levy: –

Gambling taxes

Online casino: Prohibited (except poker)
Sports betting: 59.3% PBJ
Land-based casino: Product-specific levies

Online poker and land-based casinos taxed separately.
Source: europeangaming.eu

Shares / securities

Exemption: No general exemption
Holding period: —

Individuals: Normally flat-tax framework for share gains; PEA investment plan can exempt income tax on qualifying gains after five years, social charges remain.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes (main home)
Holding period: No general investment time test

Individuals: Sale of principal residence generally exempt; secondary/investment property gains can receive duration-based reductions, with separate income tax and social levy tests.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Financial transaction tax
2023: €1,077M
2024: €1,856M
2025: €2,570M
2026 (estimate): €2,630M
Source: budget.gouv.fr

Germany

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property/transfer taxes – 3.5–6.5% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: 5.3% stakes
Sports betting: 5.3% stakes
Land-based casino: State-specific

Online slots/poker and sports betting taxed on stakes.
Source: europeangaming.eu

Shares / securities

Exemption: No
Holding period: —

Individuals: Private portfolio share gains generally subject to withholding/capital-income taxation; annual saver allowance; no general long-term exemption.

Companies: Generally 95% effective exemption for qualifying company share disposal gains; restrictions and exceptions apply.

Property

Exemption: Yes
Holding period: 10 years; own-use exception

Individuals: Private property gains generally exempt if sold after more than 10 years; owner-occupation exemption may apply under calendar-year conditions.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Real estate transfer tax
2022: €17,100M
2023: €12,200M
2024: €11,900M
2025: €12,600M

Greece

Taxes

Sugar / junk food tax: –
Financial transactions tax: 0.1%
Investment property tax: ENFIA property tax; additional-property burden through value – 3% transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: 35% GGR
Sports betting: 35% GGR
Land-based casino: Concession-specific

Physical casino arrangements differ.
Source: gamingcommission.gov.gr

Shares / securities

Exemption: Conditional
Holding period: Depends on stake

Individuals: Gains on listed shares may be exempt where seller holds less than 0.5%; larger holdings and unlisted shares have different treatment.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Depends on regime

Individuals: Private real-estate capital-gains tax rules have been subject to repeated suspension; confirm current applicability before using an exemption.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Hungary

Taxes

Sugar / junk food tax: Broad tax – Public-health product tax, varies
Financial transactions tax: Broad FTT + FX supplement – 0.45–0.9%
Investment property tax: Property taxes mainly local – 4%, generally
Windfall / sector levy: Financial institution levies – 7–20% bank levy

Gambling taxes

Online casino: 15% GGR*
Sports betting: 15% GGR*
Land-based casino: Different regime

Licence-dependent; additional obligations possible.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: sztfh.hu

Shares / securities

Exemption: No
Holding period: —

Individuals: Share gains generally taxed; qualifying long-term investment account (TBSZ) can reduce or eliminate tax after statutory holding period.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Partial
Holding period: 5-year phase-out

Individuals: Individual real-estate taxable gain generally reduces by elapsed years and reaches zero under ordinary rules after 5 years.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Italy

Taxes

Sugar / junk food tax: Proposed – Implementation deferred; verify
Financial transactions tax: Share/derivatives FTT – 0.04–0.40%
Investment property tax: Property taxes distinguish primary vs additional homes – 9% standard registration tax, with exceptions
Windfall / sector levy: Banks levies; NEW energy levies

Gambling taxes

Online casino: 25.5% GGR
Sports betting: 24.5% GGR
Land-based casino: Product-specific

Land-based casinos subject to distinct arrangements.
Source: europeangaming.eu

Shares / securities

Exemption: No
Holding period: —

Individuals: Ordinary share gains generally taxed at 26%; qualifying long-term PIR investment plans can offer exemptions subject to restrictions.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: 5 years; main home rules

Individuals: Private property gains generally exempt after more than 5 years; main residence use may exempt earlier; special rules for renovated properties.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Financial transaction tax
2022: €461M
2023: €367M

Latvia

Taxes

Sugar / junk food tax: Excise – Tiered beverage excise
Financial transactions tax: –
Investment property tax: Property tax – 1.5% standard registration duty
Windfall / sector levy: Bank levies

Gambling taxes

Online casino: Product-specific
Sports betting: Product-specific
Land-based casino: Product-specific

Different taxes for machines, tables, interactive gambling.
Source: vid.gov.lv

Shares / securities

Exemption: No
Holding period: —

Individuals: Private securities gains generally taxed; special investment-account treatment can defer tax until withdrawals exceed contributions.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Main home / reinvestment

Individuals: Exemptions can apply after 5 years of ownership and qualifying registered residence, or sole-property/reinvestment conditions.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Lithuania

Taxes

Sugar / junk food tax: Excise
Financial transactions tax: –
Investment property tax: Property tax – Annual property tax varies
Windfall / sector levy: 2025 bank levy expired

Gambling taxes

Online casino: 22% GGR
Sports betting: 22% GGR
Land-based casino: 22% GGR*

Lottery taxation differs.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: lpt.lrv.lt

Shares / securities

Exemption: Conditional
Holding period: —

Individuals: Securities gains generally taxable subject to annual allowances/conditions; investment-account regime may defer tax.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Depends on acquisition/use

Individuals: Private real estate may be exempt after statutory ownership period, with separate principal-residence and reinvestment relief; 2026 rules require confirmation.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Luxembourg

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property tax – 7% standard acquisition duties
Windfall / sector levy: –

Gambling taxes

Online casino: Not generally licensed
Sports betting: Restricted
Land-based casino: Restricted / monopoly

No general commercial online casino tax regime.
Source: guichet.public.lu

Shares / securities

Exemption: Yes (small holdings)
Holding period: 6 months (<10%)

Individuals: Non-substantial private shareholdings generally exempt when held more than six months; substantial holdings have separate rules.

Companies: Qualifying share disposal exemption typically requires participation thresholds/value and 12-month holding commitment, plus other conditions.

Property

Exemption: Conditional
Holding period: 2 years / main home

Individuals: Principal residence disposal generally exempt; other property gains subject to holding-period-dependent treatment.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Netherlands

Taxes

Sugar / junk food tax: Proposed – €0.2613/L reference
Financial transactions tax: –
Investment property tax: Second/investment homes: Box 3 + 8% transfer tax in 2026 – 8% investment-property transfer tax
Windfall / sector levy: Bank levies

Gambling taxes

Online casino: 37.8% GGR
Sports betting: 37.8% GGR
Land-based casino: 37.8% GGR

2026 rate; additional regulatory levy possible.
Source: practiceguides.chambers.com

Shares / securities

Exemption: Box 3 regime
Holding period: —

Individuals: Portfolio investments typically fall under Box 3 annual asset-return taxation rather than per-sale CGT; substantial interests fall under Box 2.

Companies: Participation exemption generally applies to qualifying 5%+ holdings, subject to portfolio and anti-abuse tests.

Property

Exemption: Box 3 / main home
Holding period: No general sale-time test

Individuals: Principal home generally handled through Box 1 housing rules; investment property generally in Box 3; property held through business/company differs.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Gambling
2021: €343M
2022: €851M
2023: €949M
2024: €1,001M
2025: €1,012M
Source: cbs.nl

Poland

Taxes

Sugar / junk food tax: Excise (Levy) – PLN 0.50/L + variable levy
Financial transactions tax: 0.5–2%
Investment property tax: Property tax – 2% secondary-market PCC, generally
Windfall / sector levy: Energy sector (proposed) – 60% fuel levy proposed

Gambling taxes

Online casino: State monopoly
Sports betting: 12% stakes
Land-based casino: 50% GGR*

Sports betting tax on stakes.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: podatki.gov.pl

Shares / securities

Exemption: No
Holding period: —

Individuals: Private share gains generally subject to 19% tax; no general holding-period exemption.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes
Holding period: 5 tax years after acquisition year

Individuals: Private real-estate sale generally exempt after 5 years counted from end of acquisition year; own-housing reinvestment relief may apply.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Sugar levy
2021: €325M
2022: €366.1M
2023: €331.8M
Converted to EUR from PLN millions.
Source: nik.gov.pl

Portugal

Taxes

Sugar / junk food tax: Excise – €0.0116–0.2318/L reference
Financial transactions tax: –
Investment property tax: IMI/AIMI property taxes can burden higher-value holdings – Up to 7.5% IMT
Windfall / sector levy: Excess oil/refining margin measures (proposed) – 33% oil levy proposed

Gambling taxes

Online casino: 25% GGR
Sports betting: 8% stakes
Land-based casino: Progressive / varies

Fixed-odds betting and online games taxed on different bases.
Source: srij.turismodeportugal.pt

Shares / securities

Exemption: Partial
Holding period: Long-holding relief

Individuals: Private securities gains generally taxed; partial exclusions may apply for longer holding periods and qualifying assets; short-term gains can be aggregated for high earners.

Companies: Participation exemption generally requires at least 10% shares/votes held one year, subject to subsidiary taxation, anti-abuse and real-estate-rich entity restrictions.

Property

Exemption: Conditional
Holding period: Main home/reinvestment

Individuals: Principal-residence reinvestment can exempt qualifying gains; ordinary private property gains usually partially included in PIT; age/pension relief may apply.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Sugar-sweetened drinks tax
2021: €50.7M
2022: €58.8M
2023: €60.8M
2026 (estimate): €66M

Romania

Taxes

Sugar / junk food tax: Excise – Tiered beverage excise
Financial transactions tax: –
Investment property tax: Property tax – Property tax varies
Windfall / sector levy: Bank levies; energy measures – 4% / 2% banks; 0.5% oil and gas

Gambling taxes

Online casino: 30% GGR*
Sports betting: 30% GGR*
Land-based casino: Product-specific

Online rate provisional; fees may apply.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: onjn.gov.ro

Shares / securities

Exemption: Reduced rate
Holding period: 365 days

Individuals: Securities taxation depends on whether transactions use qualifying Romanian intermediaries; preferential withholding can apply, otherwise general reporting rules.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Depends on property/use

Individuals: Property-transfer tax depends on holding period and transaction value; do not assume investment-property gain is exempt.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Slovakia

Taxes

Sugar / junk food tax: Flat beverage excise
Financial transactions tax: Business FTT – 0.4–0.8%
Investment property tax: Property tax – Annual property tax varies
Windfall / sector levy: Bank levies – Sector-specific levy

Gambling taxes

Online casino: 22% GGR*
Sports betting: 22% GGR*
Land-based casino: Product-specific

Game-specific levy bases and rates.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: urhh.sk

Shares / securities

Exemption: Yes (listed securities)
Holding period: 1 year

Individuals: Qualifying securities admitted to regulated market may be exempt after more than one year if statutory conditions met; other instruments differ.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes
Holding period: 5 years; main home

Individuals: Private property gains generally exempt after 5 years of ownership, with exclusions for business assets and certain acquisitions.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Slovenia

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property tax – 2% property transfer tax
Windfall / sector levy: –

Gambling taxes

Online casino: Restricted
Sports betting: Product-specific
Land-based casino: Product-specific

Gambling duty and concession charges separate.
Source: fu.gov.si

Shares / securities

Exemption: Tax rate declines
Holding period: 15 years

Individuals: Private share gains subject to decreasing rates by holding period; generally exempt after more than 15 years.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Yes
Holding period: 15 years; main home

Individuals: Private property gains generally exempt after more than 15 years; own-residence relief can apply after 3 years ownership and actual residence.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Spain

Taxes

Sugar / junk food tax: Regional tax – Catalonia regional sugar tax
Financial transactions tax: Share/derivatives FTT – 0.2%
Investment property tax: Property taxes + wealth taxation can hit investment property – 6–13% transfer tax, region-dependent
Windfall / sector levy: Bank levies – Bank-sector levy

Gambling taxes

Online casino: 20% GGR
Sports betting: 20% GGR
Land-based casino: Regional rates

Qualifying Ceuta/Melilla operators may pay 10%.
Source: ordenacionjuego.es

Shares / securities

Exemption: No
Holding period: —

Individuals: Private share gains generally taxed as savings income; no general holding-period exemption; certain reinvestment/age-specific reliefs may apply.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Main home / age / reinvestment

Individuals: Primary-home reinvestment exemption and exemption for qualifying sellers aged 65+ may apply; investment property generally taxable.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Sweden

Taxes

Sugar / junk food tax: –
Financial transactions tax: –
Investment property tax: Property tax – 1.5% individual / 4.25% corporate stamp duty
Windfall / sector levy: –

Gambling taxes

Online casino: 22% GGR
Sports betting: 22% GGR
Land-based casino: 22% GGR*

Casino licensing restrictions apply.
*GGR (Gross Gaming Revenue) = total bets − total winnings paid to players.
Source: spelinspektionen.se

Shares / securities

Exemption: No
Holding period: —

Individuals: Ordinary share gains generally taxed; ISK investment savings accounts use annual deemed taxation instead of per-sale CGT.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Conditional
Holding period: Private home deferral

Individuals: Private home sales generally taxable with possible deferral on replacement home; investment/commercial property rules differ.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Switzerland

Taxes

Sugar / junk food tax: –
Financial transactions tax: Securities transfer stamp duty – 0.15–0.30%
Investment property tax: Property/wealth taxes (cantonal) – Canton-dependent
Windfall / sector levy: –

Gambling taxes

Online casino: Restricted
Sports betting: Restricted / monopoly
Land-based casino: Progressive

Online casinos require qualifying Swiss casino licence.
Source: esbk.admin.ch

Shares / securities

Exemption: Yes (private wealth)
Holding period: No fixed period

Individuals: Private capital gains on movable assets generally tax-free if investor is not classified as a professional securities trader.

Companies: Qualifying subsidiary disposals may benefit from participation exemption subject to minimum ownership, holding period, subject-to-tax and anti-abuse requirements. Portfolio investments normally do not qualify. Verify local conditions.

Property

Exemption: Cantonal
Holding period: Cantonal / duration-dependent

Individuals: Real-estate capital-gains tax is cantonal; holding-period relief, owner-occupied replacement deferral and tax rates vary substantially.

Companies: Direct real-estate gains are generally subject to ordinary corporate income taxation; holding longer does not by itself confer a general exemption. Special reorganisations, funds, deferrals and local regimes require separate review.

Tax revenue

Federal stamp duties
2021: €2,802.7M
2022: €2,668.4M
2023: €2,343.9M
2024: €2,577.1M
2025: €2,759.8M
2026 (estimate): €2,718.9M
Converted to EUR from CHF millions.
Source: efv.admin.ch

Property taxes (all types)
2021: €15,260.3M
2022: €15,582.7M
2023: €16,012.6M
2024: €16,442.5M
2025: €16,657.4M
Converted to EUR from CHF millions.
Source: efv.admin.ch