European Union: Inheritance Tax

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

The rendita catastale is a foundational yet often misunderstood element of Italy's property taxation system, representing the theoretical rental income homeowners effectively pay themselves. This imputed value plays a surprisingly significant role in Italy's GDP and explains why successive governments handle property taxation with such political sensitivity. Understanding this concept is essential for anyone navigating property ownership, inheritance planning, or financial decisions in Italy.

Over the years there have been a few tweaks made to the rules, but these have generally had the effect of making it more accessible (unlike what has happened to some other tax regimes available for new residents).

The introduction of family foundations into Polish law in May 2023 marked a key development in managing family wealth and succession planning for Polish entrepreneurs.

Entre enjeux économiques, familiaux et fiscaux, anticiper la transmission d'une entreprise demeure un impératif majeur.

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

The legal framework for succession planning varies from country to country. The differences may be limited to formalities or they may be sometimes substantive.

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

For business owners, especially those at the helm of family-run enterprise, Trusts offer more than just estate planning benefits. They provide practical legal structures to tackle real-world challenges...