European Union: Corporate Tax

Le Conseil d'État clarifie le traitement fiscal des sommes versées en application d'une clause de retour à meilleure fortune attachée à un abandon de créance. La décision établit un principe de neutralité fiscale lorsque l'abandon initial n'a pas été déduit du résultat imposable, créant ainsi une symétrie de traitement entre l'abandon et le retour à meilleure fortune.

Le tribunal administratif de Montreuil examine l'application de la clause anti-abus du régime de faveur des fusions dans le cadre d'une opération transfrontalière impliquant un État tiers. Cette décision clarifie la portée de l'article 210-0 A, III du CGI et son applicabilité au-delà des seules opérations intracommunautaires couvertes par la directive « fusions ».

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.

Navigating the financial landscape of non-governmental organizations in Poland requires a strategic understanding of statutory funding mechanisms and tax optimization opportunities. Whether operating as a foreign investor, corporate sponsor, or international foundation, establishing a sustainable funding structure is vital for long-term viability.

High-net-worth individuals and family offices are increasingly turning to Maltese personal investment companies to consolidate diverse portfolios spanning traditional assets, real estate, and digital holdings. This article explores how Malta's EU membership, extensive tax treaty network, and robust legal framework make it an attractive jurisdiction for structuring private wealth through corporate vehicles that offer enhanced governance, tax optimization, and simplified administration.

Section 2 showed the scale of Cyprus's gaming market. Section 3 showed the diversity of the studios that make it up. Section 4 showed the capital that flows through them. This section looks at what made all of it possible in the first place.

The choice of flag for yacht registration has evolved from a simple administrative decision into a complex strategic consideration affecting tax efficiency, operational flexibility, and regulatory compliance. With Italy's recent Ddl Mare reform introducing new scrutiny for foreign-flagged vessels and jurisdictions like Malta, the Cayman Islands, and the UK each offering distinct advantages...

Even at the F1 Grand Prix, smart founders talk tax. With the Cyprus IP Box regime, tech companies, app developers and IP owners pay an effective tax rate of just 3% on qualifying IP income — an 80% exemption that survived the 2026 tax reform (standard corporate tax is now 15%). Combine it with non-dom status and 0% tax on dividends, and Cyprus puts your business in pole position. Our team handles the structuring, IP Box application and all filings from A to Z.

German entrepreneurs and high earners face substantial tax burdens including corporate tax, trade tax, solidarity surcharge, and dividend tax. Cyprus offers a strategic relocation opportunity with its non-dom regime and favorable tax structure, but the move requires careful navigation of German exit tax rules, the yellow slip process, and proper establishment of Cyprus tax residency.