Tax Law and International Tax Law

In an article published by Practical Law UK on 1 January 2026, Ciaran Gallagher and Sarah Francis of our Banking and Finance Group, William Fogarty of our Tax Group...

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

When lending to an Irish company under English or US law, specific filing and registration requirements apply to security documents.

Hungary has become an increasingly popular destination for retirees looking to enjoy a high quality of life in the heart of Europe. With its rich culture, safe environment, and relatively low cost of living compared to Western Europe, the country offers an appealing combination of comfort and affordability.

The principal provisions concern the transposition into Greek law of two EU Directives — 2023/2226 and 2025/872 (DAC8 and DAC9, respectively) — through amendments to Law 4170/2013 (the Law), the framework statute governing administrative cooperation in the field of taxation.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

Explore how global conflicts reshape energy markets and economic alliances, while discovering strategic approaches to UK inheritance tax planning for expatriates and the opportunities within Italy's favorable 7% pensioner tax regime.

Luxembourg has issued a Grand-Ducal Regulation identifying jurisdictions where constituent entities may benefit from an exemption from filing the Global Information Return (GIR) locally.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.