European Union: Corporate and Company Law

The European Medicines Agency offers special status to micro, small and medium-sized enterprises developing medicines, providing financial incentives, translation services, and regulatory guidance to foster innovation. Companies meeting specific employee and financial thresholds can access fee reductions, deferred payments, and expert support through the EMA's SME office.

From the 15th March 2024, a new set of legal provisions started to apply whenever a Cyprus Company is converted from a Cyprus company to one of the companies of the Member States of the European Union or when a company from a Member State of the European Union is converted to a Cyprus company. This is due to the amendment of the Companies Law (No.3) of 2024 (Law 26(I)/2024) (the “Amendment Law”) that transposed into domestic law the provisions of Directive (EU) 2019/2121 (the “Mobility Directive”) that amended Directive (EU) 2017/1132 as regards cross-border conversions.

As a continuation of Part 2 in this series, which addressed some themes we commonly encounter relating to the process requirements of public inquiries and the handling of documentary evidence in particular...

Imagine operating a company, only to find without any warning that the company’s bank accounts have been blocked. The immediate consequence is one of acute disruption and uncertainty. You learn that a winding-up petition has been filed against the company, triggering restrictions that effectively prevent it from carrying out ordinary financial transactions. At that point, a pressing question arises: how is the business expected to continue operating under such constraints?

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

Cyprus offers a structured legal framework for company formation under the Companies Law, Cap. 113, providing access to EU markets and a competitive tax environment. However, success depends on proper corporate structuring, regulatory compliance, and understanding the full scope of ongoing obligations. This comprehensive guide examines the incorporation process, cost considerations, and compliance requirements that determine whether a Cyprus company can operate effectively within the jurisdiction.

A Paris court has delivered its verdict in the landmark Lafarge prosecution, convicting the French cement company and eight former executives of terrorist financing and sanctions violations related to operations in Syria. The case resulted in substantial fines for the company and prison sentences ranging from 18 months to seven years for the convicted executives, with several defendants already signaling their intent to appeal.

Les actions d’une SAS acquises par une société holding d'un dirigeant fondateur dans le cadre d’une recapitalisation revêtent le caractère de titres de participation, ouvrant droit au régime d’imposition au taux de 0 % prévu à l’article 219, I-a quinquies du CGI, eu égard notamment aux conditions d’acquisition des titres, aux stipulations du pacte d’actionnaires et au rôle de l’associé dirigeant au sein de la société émettrice (CAA Marseille, 19 mars 2026, n° 24MA01012).