|
Selskabsskatter i
EU
|
År |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
|
Belgien |
40,2 |
40,2 |
40,2 |
34,0 |
34,0 |
34,0 |
34,0 |
34,0 |
34,0 |
34,0 |
34,0 |
|
Bulgarien |
32,5 |
28,0 |
23,5 |
23,5 |
20,0 |
15,0 |
15,0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
Cypern |
29,0 |
28,0 |
28,0 |
15,0 |
15,0 |
10,0 |
10,0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
Danmark |
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 |
24,0 |
23,0 |
22,0 |
21,0 |
21,0 |
21,0 |
|
Finland |
29,0 |
29,0 |
29,0 |
29,0 |
29,0 |
26,0 |
26,0 |
26,0 |
26,0 |
26,0 |
26,0 |
|
Frankrig |
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 |
37,5 |
35,0 |
35,0 |
35,0 |
32,0 |
29,0 |
25,0 |
25,0 |
25,0 |
24,0 |
|
Holland |
35,0 |
35,0 |
34,5 |
34,5 |
34,5 |
31,5 |
29,6 |
25,5 |
25,5 |
25,5 |
25,5 |
|
Irland |
24,0 |
20,0 |
16,0 |
12,5 |
12,5 |
12,5 |
12,5 |
12,5 |
12,5 |
12,5 |
12,5 |
|
Italien |
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 |
22,0 |
19,0 |
15,0 |
15,0 |
15,0 |
15,0 |
15,0 |
15,0 |
15,0 |
|
Litauen |
24,0 |
24,0 |
15,0 |
15,0 |
15,0 |
15,0 |
19,0 |
18,0 |
15,0 |
20,0 |
15,0 |
|
Luxemburg |
37,5 |
37,5 |
30,4 |
30,4 |
30,4 |
30,4 |
29,6 |
29,6 |
29,9 |
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 |
|
Norge |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
28,0 |
|
Polen |
30,0 |
28,0 |
28,0 |
27,0 |
19,0 |
19,0 |
19,0 |
19,0 |
19,0 |
19,0 |
19,0 |
|
Portugal |
35,2 |
35,2 |
33,0 |
33,0 |
27,5 |
27,5 |
27,5 |
26,5 |
26,5 |
26,5 |
26,5 |
|
Rumænien |
25,0 |
25,0 |
25,0 |
25,0 |
25,0 |
16,0 |
16,0 |
16,0 |
16,0 |
16,0 |
16,0 |
|
Slovakiet |
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 |
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 |
30,0 |
30,0 |
30,0 |
|
Storbritannien |
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 |
26,3 |
26,3 |
|
Tjekkiet |
31,0 |
31,0 |
31,0 |
31,0 |
28,0 |
26,0 |
24,0 |
24,0 |
21,0 |
20,0 |
19,0 |
|
Tyskland |
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 |
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 |
25,0 |
25,0 |
25,0 |
25,0 |
25,0 |
25,0 |
|
Kilde:
EU-Kommissionen, "DG
Taxation and Customs Union"
og "Taxation trends in the
European Union – 2010".
Bemærk: 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.
|
