Tax Law and International Tax Law

Cyprus has long been an attractive destination for individuals seeking a stable legal system, a favourable tax environment and a high quality of life.

The Cyprus Tax Department has issued new guidance strengthening due diligence requirements for financial institutions under DAC2/CRS, specifically targeting potential misuse of Citizenship by Investment and Residence by Investment schemes. Financial institutions must now implement enhanced verification procedures to ensure accurate reporting of account holders' tax residency, with immediate application to new clients and a six-month compliance window for existing accounts.

The EU's FASTER Directive introduces a standardised digital framework to streamline withholding tax relief on cross-border portfolio income, replacing fragmented national procedures with automated processes. While focused on publicly traded shares and bonds, the directive holds particular relevance for European real estate investors who increasingly access property through listed vehicles and REITs. Expected to apply from 2030, FASTER promises faster refunds, reduced administrative friction, and enhanced tr

Choosing the right visa requires more than a quick chat and good cup of coffee to decide what is best for you, and getting in touch with the right person is the most important step..

Cyprus insurance brokers and Cyprus insurance agents I took the liberty to make this very short video of course to explain to the Third Country Insurance Brokers...

Given the ongoing uncertainty around the UK's Non-Domiciled (Non-Dom) tax regime, many UK resident non-dom's are evaluating the potential impacts and considering their options outside the UK.

The Cyprus transfer pricing landscape changed materially with N.244(I)/2025, which amended Article 33 of the Income Tax Law as part of the broader 2026 reform package. From 1 January 2026, the thresholds that determine whether your Cyprus subsidiary must keep a Cyprus Local File have been raised significantly. Many group controllers will read this as good news.

The Paris Administrative Court of Appeal examines whether a French subsidiary operating as a routine distributor with limited risks indirectly transferred profits to its Italian parent companies by bearing disproportionate rental and personnel costs that contributed to brand development and customer acquisition without receiving compensation.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

The German Federal Finance Court (BFH) has issued a landmark interim decision with far-reaching implications for international mergers and acquisitions (M&A) practice.

Austria has introduced new VAT rules for luxury residential properties exceeding EUR 2 million in total costs, fundamentally changing the tax treatment that has long distinguished the country's approach from standard EU frameworks. Starting January 2026, these high-value properties will face mandatory VAT exemption, eliminating the input VAT deduction rights that previously provided significant liquidity advantages to developers and landlords. The threshold calculation encompasses acquisition, construction,

We highlight the key changes introduced by the French loi de simplification de la vie économique (SVE) for commercial tenants – and, crucially, what tenants can do about them now