Europe, Middle East & Africa

Powering up Europe’s single market with vibrant firms in the Middle East and Africa makes sense for all firms. While the markets in this region vary greatly, its purpose is to provide excellent business services from the Cape of Good Hope to Norway. This region provides specific programming in services for real estate, construction and financial services, alongside expert knowledge on issues such as IFRS and VAT. Specialized committees keep the region dynamic and ensure members have expert knowledge.

Local experience can be mission-critical when it comes to business ventures. Count on this region to deliver specialist forensic accounting services in the UAE, advisory and risk management in Kuwait and tax advisory services in Nigeria, as well as a full suite of services throughout Europe.

Member Search

Find the AGN Member and Service that you are looking for.

Our Leadership

The AGN Europe region is led by Chairman, Richard Hempe, partner of the at the AGN German member firm SH&C Group and it also supported by multi-lingual regional director, Marlijn Lawson.


 REGIONAL BOARD

Richard Hempe
   Chairman
SH+C GROUP - Munich 
(Germany)
Mike Otten
   Vice Chairman/Chairman Elect
DAAMEN & VAN SLUIS ACCOUNTANTS
(Netherlands)
Carsten Ernst Wirtschaftstreuhand Group
(Germany)
Jean-Lin Lefebvre

Caderas Martin S.A.
(France)
Martin Felenda SCHAFFER & PARTNER AUDIT s.r.o.
(Czech Republic)
Anton Kalanov

INTEREXPERTIZA LTD
(Russia)
Chrysostomos Stephanou
Joannides & Co
(Cyprus)
Zalpha Nassar

Serhal & Co
(Lebanon)
Dr. Francesco Mangiameli  Caramanti Ticozzi & Partners
(Italy) 
Martin Gibbs  Dafferns Chartered Accountants
(United Kingdom)
Marlijn Lawson
  Regional Director
AGN International - Europe
(London)


EMEA Regional Publications


The AGN European Region produces annual tax brochures that compare taxes among European countries. Interesting comparisons from year to year give insight into trends.

These surveys are available by report type and year.

Learn more
 

The AGN Europe Taxation Task Force produces annual Tax Brochures. These contain tables that show the main aspects of a tax that are easily and quickly compared between the European Countries participating in the surveys. There is also a graph comparing the most important data, and an article with an overview of the European situation. These brochures are available in electronic format and have been designed so you can easily print them in-house if you prefer. Members and clients refer to the brochures as useful overview of key Tax data in Europe.

Corporate Tax 2017

European Countries Comparison


The 2017 corporate tax survey covers most European countries (including Turkey) and aims to calculate the effective corporate tax payable using a model profit and loss account for a standard trading company with pre-tax accounting profit of € 930,000.00. It also calculates the dividend receivable by shareholders of a company resident in a non-treaty (tax haven) country. Additionally the percentage of accounting profit received as dividend is shown under different assumptions.

read full publication
 
Gift & Inheritance 2017

European Countries Comparison


Inheritance and Gift taxes are often overlooked when deciding which jurisdiction to relocate to, so those individuals who do not want a considerable part of their savings to be left to the State must consider the impact of these taxes and any related tax planning opportunities that may arise.
 
The objective of the survey was to compare levels of inheritance tax payable based on a married individual who died without a valid Will on January 1, 2017, leaving a surviving spouse and two children. The assets owned at death were: a house worth €600.000, cash of €1.000.000, quoted company shares valued at €300.000 and unquoted company shares valued at €700.000 (total asset value €2.600.000).

read full publication
 
Parent Companies 2017

European Countries Comparison


Parent companies are used to hold participation in group companies, to collect dividends and make capital gains from the sale of subsidiaries in the most tax efficient way. The objective of the survey of parent company jurisdictions is to compare and contrast the conditions for the exemption of dividends and capital gains and to try to identify the most useful and flexible jurisdiction to place the parent company. The tax calculations are based on a standard profit and loss account and balance sheet with subsidiaries in France, Germany, USA and Switzerland.

read full publication
 
Salaries & Social Security Tax 2017

European Countries Comparison


The objective of the survey is to establish how much of an employee’s gross salary is left after income tax and social security charges. It also calculates the employer’s social charges allowing comparison of the cost of employment to an employer. The survey is based on a married individual with two children, annual gross salary of €100,000, a company car costing €40,000 when new, and paying annual mortgage interest of €7,500.
read full publication
 

Self Employed Tax 2017

European Countries Comparison


The objective of the self employed survey is to establish how much of a self employed person’s gross salary is left after income tax and social security charges. In addition, the survey considers what deductions the self employed person is allowed to make when calculating taxable profits. The survey is based on a married individual with two children, annual gross turnover of €130,000, a new car costing €40,000, a new computer costing €2,000, travel expenses of €10,000 and other business expenses of €8,000 leaving net turnover of €100,000.
read full publication
 
VAT 2017

European Countries Comparison


Not only is it a condition of membership of the EU for all member states to have VAT but also for its main characteristics to be uniformly implemented. This should make cross border trading easy but in practice does not as there are numerous local variations which can lead to costly errors, penalties and high compliance costs.

The objective of the AGN Europe VAT survey is to collate data about the main characteristics of VAT as it is implemented in the European Region jurisdictions and to try to highlight the key differences between them. It also acts as the basis for the VAT Survey Brochure, which is a useful reference source in respect of some of the main components of the VAT system.
read full publication
 
Online tax surveys are also created every year which contain some additional data to the brochures; if you want to see the latest version of these, please contact Marlijn Lawson or click here.

Regional News

October 2018

AGN welcomes new member firm in Ukraine: ACTIV-AUDIT


Audit company "ACTIVE-AUDIT" was founded in 2000 in Kiev (Ukraine) and for more than 18 years has been providing various types of audit services, starting with the audit of financial statements of enterprises and banks, ending with the audit of the information security management system.

learn more
 
September 2018

AGN welcomes new member firm in The Netherlands: Q Concepts


AGN International is pleased to announce the membership of a new firm in the Netherlands, namely Q-Concepts. The firm is audit and assurance focussed, with offices in ‘s-Hertogenbosch, Rotterdam and Maastricht. They are a young, dynamic and fast-growing organisation that is aware of its role in the public environment and in their own words their name signifies that quality is their main focus..  

learn more
 
September 2018

AGN EMEA board welcomes new UK director


Martin Gibbs, Managing Partner of Coventry (UK) based member firm Dafferns LLP has been co-opted by the AGN EMEA regional Board.  

learn more
 

Regional Meetings

AGN members regularly meet to network, share expertise and learn more about technical subjects and leadership in their firms. Our major events include one international meeting, the World Congress, which is held in various locations around the world each November.

In addition, each of the four regions holds at least one major all-region meeting a some regions hold more. The EMEA regional major events include the EMEA Regional Meeting usually held in June, and the IFRS/TAX Seminar in September.

Contact

Europe, Middle East & Africa

24 Greville St London EC1N 8SS United Kingdom

Tel: +44 (0) 20 7971 7373 

Email: info@agn.org

Regional Director: Marlijn Lawson

Email: mlawson@agn.org

24 Greville St London EC1N 8SS United Kingdom

Tel: +44 (0) 20 7971 7373

Email: info@agn.org