Let’s start with the uncontested facts. The headline rate for capital gains tax (CGT) for individuals in both Latvia and Lithuania is 20 per cent. In the Slovak Republic, it is 19 per cent. In Spain, the rate for residents if 26 per cent and 19 per cent for non-residents. In it Germany, it is 25 per cent, plus a so-called “solidarity charge”, while it is 27.5 per cent in Austria. France, meanwhile, has a rate of 30 per cent, plus an “exceptional income tax” for high earners at 4 per cent. The UK rate is between 28 and 18…

Join The Currency

SPECIAL OFFER.

€1 for 1 month

The Currency has turned 3 – and we are celebrating with a special offer.

Get full access to 3,700 interviews, investigations, columns, features and columns for the first month for just €1.

Or sign up for an annual membership at the reduced price of €200.

Cancel at any time.

To become a member today click here.