European Union: Withholding Tax

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.

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

The Belgian federal government has reached an agreement on the introduction of a new capital gains tax, which will significantly affect the taxation of financial assets for private individuals and certain legal entities.

I would like to bring up the subject of taxation on money transferred into Italy by Italian residents. Over the years, there has been confusion about whether Italy applies a withholding tax on incoming transfers from abroad.

Following recent legislative changes and the resulting uncertainty regarding the application of the Tate & Lyle withholding tax exemption...

Malta has become a recurring point of reference in discussions around European family office structuring for high-net-worth individuals.

In a previous article we set out the tax incentives for corporate transformations provided under Law 5162/2024, which largely attempted to unify the relevant provisions.

Over the past months, Cyprus-based corporate service providers have observed a noticeable increase in enquiries from Chinese entrepreneurs seeking to incorporate Cyprus companies...