Special rules apply to the employees of certain European Union institutions1. These special rules apply to the staff and employees of the European Union (EU), the European Investment Bank, the European Investment Fund, the European Atomic Energy Agency (known as Euratom) and the European Central Bank2.
The tax position following Brexit is complicated. It depends on the job the person does and when they first started working for the institution.
Different rules apply to:
- Ìý
•ÌýÌýÌýÌý diplomatic agents and staff of the EU delegation in the UK and their family members – see E5.406
- Ìý
•ÌýÌýÌýÌý all other staff of the institutions listed above – see below
Tax exemptions for staff at EU institutions
The tax treatment depends on the date on which the individual first started working for any EU institution3:
- Ìý
•ÌýÌýÌýÌý on or after 1 January 2021 – no tax exemptions apply4
- Ìý
•ÌýÌýÌýÌý before 1 January 2021 – the rights and privileges from Treaty on the Functioning of the European
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Web page updated on 24 Aug 2024 12:34