Tax Law and International Tax Law

Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.

As EU leaders advance Multiannual Financial Framework negotiations for the 2028-2034 budget period, Ireland prepares to assume the Council Presidency amid complex debates over budget size, own resources, and competing priorities across defence, energy security, and competitiveness. The negotiations present significant implications for corporate tax policy, energy markets, and regulatory frameworks as Member States navigate fiscal constraints against geopolitical pressures.

As the technology sector continues to evolve, intellectual property (IP) sits at the core of value creation for software developers, tech companies and innovation-driven businesses. Whether in the form of proprietary software, algorithms, platforms or other digital assets, IP often represents the most significant and scalable component of a business.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

Cyprus holding companies provide a highly tax-efficient structure for international investments structures. The jurisdiction combines an extensive participation exemption regime with zero withholding taxes on profit repatriation fully aligned with EU, OECD and BEPS regulations.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

France has recently relaxed regulations governing the EU Blue Card, introducing new eligibility criteria regarding professional experience, shorter required durations for employment contracts, and relaxed regulations on mobility within the EU. These reforms are part of France's implementation of the requirements of the 2021 EU Blue Card Directive, with changes taking effect as of April 25, 2026.

Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

Although the Hungarian personal income tax (PIT) filing deadline of May 20, 2025 has already passed, this milestone should not be seen as the end of the tax season—especially for expats living and working in Hungary.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

When a person passes away leaving assets in Cyprus, those assets cannot usually be transferred immediately to relatives or beneficiaries.

Explore how global conflicts reshape energy markets and economic alliances, while discovering strategic approaches to UK inheritance tax planning for expatriates and the opportunities within Italy's favorable 7% pensioner tax regime.