The Commission is launching two public consultations and creating an expert group to gather ideas on how to tackle any tax obstacles that hinder the cross-border activity of individuals in the Single Market. At the same time, the Commission has launched new web pages aimed at providing useful tax information to individuals who are active across borders.
One of the public consultations covers tax problems which citizens who are active cross-border face. The other consultation focuses on problems related to inheritance taxation.
The expert group will bring together stakeholders to look principally at elements of direct taxation that may affect an individual's cross-border activity in the Single Market. Personal income taxation and inheritance taxation will be particularly focussed on. However, if need be, the group may also look at other taxes that affect the mobility of persons, such as the taxation of vehicles and the taxation of e-commerce. One of the public consultations covers tax problems which citizens who are active cross-border face. It includes questions on problems that arise when individuals work or invest in other Member States, as well as questions on measures already in place in certain Member States to facilitate tax compliance.