European Union: Withholding Tax

Value-Added Tax (VAT) is a key component of Portugal’s tax system. This article outlines the different VAT rates, the rules for the taxation of goods and services, and special considerations for certain types of supplies.

As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

Switzerland's reputation as a low-tax jurisdiction masks a complex reality of cantonal variations, 35% dividend withholding, and annual wealth taxes that can erode founder returns. Cyprus counters with a flat 15% corporate rate, zero withholding on dividends to non-residents, and no wealth tax—but which structure truly minimizes the tax burden for company founders? This comparison breaks down the real effective rates, cash-flow costs, and compounding differences that determine which jurisdiction deliv

France has recently relaxed regulations governing the EU Blue Card, introducing new eligibility criteria regarding professional experience, shorter required durations for employment contracts, and relaxed regulations on mobility within the EU. These reforms are part of France's implementation of the requirements of the 2021 EU Blue Card Directive, with changes taking effect as of April 25, 2026.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Since its introduction in 2012, Portugal’s Golden Visa programme has undergone various changes.

International investors buying property in Portugal increasingly consider the strategic use of finance rather than relying solely on cash.

Companies struggling to meet debt obligations consider various options to service, refinance, or restructure their debt. While tax might not be the first concern, the potential tax consequences of the options...