Stamp duties on land registration were renamed and transferred to a separate statute but remain essentially the same, i.e. 0.6% on deeds and 1.5% loans secured against real estate.

European Union

Stamp duty in the EU is limited in scope by the Capital Duties Directive (Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital). This states that transactions subject to capital duty shall only be taxable in the Member State in whose territory the effective centre of management of a capital

1.Previous
3.Next