Tax Law and International Tax Law

Cyprus has cut its dividend tax rate from 17% to 5% starting January 2026, but the reduction applies only to profits earned from that date forward.

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.

German entrepreneurs and high earners face substantial tax burdens through corporate tax, trade tax, solidarity surcharge, and dividend tax. Relocating from Germany to Cyprus presents a strategic opportunity to optimize tax obligations, but the process involves navigating complex requirements including exit tax calculations, yellow slip procedures, and Cyprus's non-dom regime. Understanding these legal and tax implications is essential for anyone considering this international move in 2026.

Cyprus has cut its dividend tax rate from 17% to 5% starting January 2026, but the reduction applies only to profits earned from that date forward.

Cyprus has introduced an 8% tax rate on qualifying crypto-asset disposal gains while implementing full MiCA authorisation requirements following the end of the transitional period on 1 July 2026.

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.

Malta is consolidating its four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher annual tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

When a person passes away leaving assets in Cyprus, those assets cannot usually be transferred immediately to relatives or beneficiaries.

Navigating the complex real estate tax environment across the Netherlands, Belgium, Luxembourg and Switzerland requires understanding key legislative developments and structuring opportunities. This comprehensive guide examines critical tax considerations throughout the acquisition, holding and exit phases of real estate investments, while addressing recent changes to entity classification rules, withholding taxes, and investment fund regimes.

Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.

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.