European Union: Government Policy & Public Finance

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

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.

Het Bureau Toetsing Investeringen heeft haar jaarverslag over 2025 gepubliceerd, waarin een verdere toename van investeringstoetsingen wordt gemeld tegen de achtergrond van aanhoudende geopolitieke spanningen.

An EU national, operating a successful consultancy company, sought a jurisdiction that combined tax efficiency, EU credibility, and a high quality lifestyle. With an international client base and no dependence on a physical location, Cyprus emerged as a natural choice for both business relocation and personal residency. The individual also held a personal investment portfolio which was discretionary managed by an EU Financial Institution.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

In Portugal, the rules for a company to deduct Value-Added Tax (VAT) on vehicle acquisitions are quite specific, mainly depending on the type of vehicle and its use. Understanding these regulations is crucial for businesses aiming to optimise their tax position.

If you are considering retiring abroad, there are numerous factors to take into account, ranging from affordability and quality of life to visa requirements and taxation policies.

For international founders looking to establish innovative, sustainable startups, Malta is becoming one of Europe's most attractive destinations. The Malta Startup Residence Programme provides access to funding, resources, and residency to facilitate international founders' ability to start and grow their startups.

The Cabinet has approved 21 bills for priority publication and 29 bills for priority drafting. Priority legislation includes the EU Data Regulation Bill, the Media Regulation Bill and the Protection of Employees.