Selskabsskatter i EU lande

Udviklingen i Offshore selskabsskattesatserne i EU-landene 1996-2010

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Belgien 40,2 40,2 40,2 40,2 40,2 40,2 40,2 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0
Bulgarien 40,0 40,2 37,0 34,3 32,5 28,0 23,5 23,5 20,0 15,0 15,0 10,0 10,0 10,0 10,0
Cypern 25,0 25,0 25,0 25,0 29,0 28,0 28,0 15,0 15,0 10,0 10,0 10,0 10,0 10,0 10,0
Danmark 34,0 34,0 34,0 32,0 32,0 30,0 30,0 30,0 30,0 28,0 28,0 25,0 25,0 25,0 25,0
Estland 26,0 26,0 26,0 26,0 26,0 26,0 26,0 26,0 26,0 24,0 23,0 22,0 21,0 21,0 21,0
Finland 28,0 28,0 28,0 28,0 29,0 29,0 29,0 29,0 29,0 26,0 26,0 26,0 26,0 26,0 26,0
Frankrig 36,7 41,7 41,7 40,0 37,8 36,4 35,4 35,4 35,4 35,0 34,4 34,4 34,4 34,4 34,4
Grækenland 40,0 40,0 40,0 40,0 40,0 37,5 35,0 35,0 35,0 32,0 29,0 25,0 25,0 25,0 24,0
Irland 38,0 36,0 32,0 28,0 24,0 20,0 16,0 12,5 12,5 12,5 12,5 12,5 12,5 12,5 12,5
Italien 53,2 53,2 41,3 41,3 41,3 40,3 40,3 38,3 37,3 37,3 37,3 37,3 31,4 31,4 31,4
Letland 25,0 25,0 25,0 25,0 25,0 25,0 22,0 19,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0
Litauen 29,0 29,0 29,0 29,0 24,0 24,0 15,0 15,0 15,0 15,0 19,0 18,0 15,0 20,0 15,0
Luxemburg 40,9 39,3 37,5 37,5 37,5 37,5 30,4 30,4 30,4 30,4 29,6 29,6 29,6 28,6 28,6
Malta 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0
Nederlandene 35,0 35,0 35,0 35,0 35,0 35,0 34,5 34,5 34,5 31,5 29,6 25,5 25,5 25,5 25,5
Polen 40,0 38,0 36,0 34,0 30,0 28,0 28,0 27,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0
Portugal 39,6 39,6 37,4 37,4 35,2 35,2 33,0 33,0 27,5 27,5 27,5 26,5 26,5 26,5 26,5
Rumænien 38,0 38,0 38,0 38,0 25,0 25,0 25,0 25,0 25,0 16,0 16,0 16,0 16,0 16,0 16,0
Slovakiet 40,0 40,0 40,0 40,0 29,0 29,0 25,0 25,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0
Slovenien 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 23,0 22,0 21,0 21,0
Spanien 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 30,0 30,0 30,0
Storbritannien 33,0 31,0 31,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0 28,0 28,0
Sverige 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 26,3 26,3
Tjekkiet 39,0 39,0 35,0 35,0 31,0 31,0 31,0 31,0 28,0 26,0 24,0 24,0 21,0 20,0 19,0
Tyskland 56,7 56,7 56,0 51,6 51,6 38,3 38,3 39,6 38,3 38,7 38,7 38,7 29,8 29,8 29,8
Ungarn 19,6 19,6 19,6 19,6 19,6 19,6 19,6 19,6 17,6 17,5 17,5 21,3 21,3 21,3 20,6
Østrig 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 25,0 25,0 25,0 25,0 25,0 25,0
Norge 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0
EU27 35,3 35,2 34,1 33,5 31,9 30,7 29,3 28,3 27,1 25,5 25,3 24,5 23,6 23,5 23,2
EU25 35,0 34,9 33,9 33,3 32,2 31,1 29,7 28,7 27,4 26,3 26,0 25,5 24,4 24,4 24,0
EU15 38,2 38,1 36,7 35,9 35,4 33,8 32,6 31,9 31,4 30,1 29,6 28,7 27,5 27,2 27,1
NML10 30,4 30,2 29,6 29,4 27,4 27,1 25,5 23,8 21,5 20,6 20,7 20,6 19,8 20,1 19,4
NML12 31,8 31,7 30,9 30,5 27,6 27,0 25,3 23,8 21,6 19,7 19,8 19,4 18,7 18,9 18,3
Eurozonen 37,6 37,7 36,4 35,8 34,9 33,5 32,1 30,7 29,8 28,4 28,0 27,1 26,0 25,9 25,7

Kilde: EU-Kommissionen, “DG Taxation and Customs Union” og “Taxation trends in the European Union – 2010”.
Anm.: Satserne angiver den kombinerede statslige og lokale selskabsskattesats.
I flere lande findes flere selskabsskattesatser. For disse lande er den angivne sats den højeste.
I en række af landene – det gælder især Litauen, Malta, Ungarn og Cypern gælder der for visse selskaber en mindre sats. I f.eks. Litauen betaler små selskaber med under 10 ansatte og mindre end LTL 500.000 (ca. € 144.810) i skattepligtig indkomst f.eks. fem pct. i skat. I Malta kan små og mellemstore virksomheder opnå 40 pct. skattenedsættelse, hvis de investerer i nye teknologier og skaber nye jobs. I Ungarn er det visse erhvervsgrupper under betegnelsen entreprenører, der betaler en lidt lavere skattesats. I Estland er der ingen klassisk selskabsbeskatning af overskud, men derimod beskatning af en række udgifter – det gælder f.eks. personalegoder, udbetalte udbytter, repræsentationsudgifter mv. I Litauen introduceredes i 2006 og 2007 “en social skat” på selskabsskattegrundlaget. Den sociale skat var 4 pct. i 2006 og 3 pct. i 2007.

Landegrupper:
EU27 – Er de nuværende medlemslande i EU; Alle lande i tabellen bort set fra Norge.
EU25 – Er medlemslandene indtil 1. januar 2007; EU15 + NML10.
EU15 – Er de 15 EU lande fra før EU udvidelsen i 2004; Belgien, Danmark, Finland, Frankrig, Grækenland, Nederlandene, Irland, Italien, Luxemburg, Portugal, Spanien, Storbritannien, Sverige, Tyskland og Østrig.
NML10 – er de 10 lande, der blev optaget 1. maj 2004; Cypern, Estland, Letland, Litauen, Malta, Polen, Slovakiet, Slovenien, Tjekkiet og Ungarn.
NML12 – er NML10 + Bulgarien og Rumænien.
Eurozonen – Belgien, Finland, Frankrig, Grækenland, Irland, Italien, Luxemburg, Nederlandene, Portugal, Slovenien, Spanien, Tyskland. Slovakiet, Malta, Cypern og Østrig.