Tax Law and International Tax Law

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

Cyprus has long established itself as one of Europe’s leading jurisdictions for intellectual property structuring, offering innovative businesses, software developers, and multinational groups a legally...

Foreign buyers face complex legal, tax, and regulatory requirements when purchasing Portuguese property in 2026, including potential 7.5% non-resident transfer tax, closed Golden Visa real estate routes, and strict short-term rental restrictions. Understanding title verification, licensing compliance, and cross-border tax obligations before signing contracts is essential to avoid costly mistakes.

Spain's Beckham Law offers significant tax advantages for eligible individuals relocating to the country, but understanding who qualifies and navigating the application process can be complex. This video breaks down the eligibility criteria, application requirements, and potential tax savings available under this special regime for newcomers to Spain.

Italy's special 7% tax regime for pensioners relocating to Southern regions has been expanded to include towns with up to 30,000 residents, opening up significantly more location options with better access to essential services. Understanding the qualification requirements and strategic financial planning opportunities can help maximize the benefits of this attractive tax incentive for foreign retirees.

UK nationals living in Spain and Spanish residents with UK assets face unique challenges when managing cross-border estates due to differences in legal systems, tax rules, and administrative processes. This comprehensive guide clarifies essential inheritance and probate terminology across both jurisdictions, from forced heirship rules and double taxation considerations to critical deadlines and protective strategies. Understanding these key terms empowers individuals and families to navigate the complexitie

Cyprus has increasingly positioned itself as a jurisdiction of interest for entrepreneurs, international business owners, remote professionals and high-net-worth individuals seeking an EU base with a modern...

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

Cyprus offers attractive opportunities for international property purchasers, but navigating the legal framework requires careful attention to due diligence, contract registration, and VAT implications.