Wednesday, 10 June 2009

EU free movement: Tax exemptions for personal property

Here is information for those who move to another EU member state. A new codified Directive has been published on tax exemptions for personal property:

Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version), published in the Official Journal of the European Union (OJEU) 10.6.2009 L 145/36.

However, the scope of Directive 2009/55 excludes some of the taxes and duties most interesting to individuals:

Article 1

1. Every Member State shall, subject to the conditions and in the cases hereinafter set out, exempt personal property introduced permanently from another Member State by private individuals from consumption taxes which normally apply to such property.

2. The following shall not be covered by this Directive:

(a) value added tax;

(b) excise duty;

(c) specific and/or periodical duties and taxes connected with the use within the country of property referred to in paragraph 1, such as for instance motor vehicle registration fees, road taxes and television licences.


Regulation 2009/55 is based on Article 93 of the Treaty establishing the European Community (TEC), on harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation.

Ralf Grahn