European Union: Corporate/Commercial Law

A client paying an annual fee for a Cyprus director may expect that fee to cover the director’s review of the company’s contracts. The provider may have quoted for the appointment alone, intending to charge separately for each transaction. Unless the terms explain this, the disagreement may only emerge when a contract is ready for signature.

Jean-Baptiste Autric et Simon Gérard explorent les avantages stratégiques et le cadre juridique de la création d’un fonds de dotation lié à une association en France. Cette analyse examine les considérations structurelles, fiscales et opérationnelles que les organisations doivent évaluer lorsqu’elles choisissent ce véhicule philanthropique.

The Anti-Money Laundering Authority has finalized three sets of Regulatory Technical Standards that will establish a unified framework for obliged entities across the European Union to combat money laundering and terrorist financing. These standards address customer due diligence requirements, transaction identification criteria, and group-wide compliance measures, marking a significant step toward harmonized AML/CFT enforcement throughout the EU.

For many international investors, Portugal’s Golden Visa has served as a gateway to Europe, offering flexibility, security and a pathway towards Portuguese citizenship.

Ms Santos, a Brazilian software developer, had built a successful career with a Swedish technology start-up, working almost entirely remotely.

The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

A client paying an annual fee for a Cyprus director may expect that fee to cover the director’s review of the company’s contracts. The provider may have quoted for the appointment alone, intending to charge separately for each transaction. Unless the terms explain this, the disagreement may only emerge when a contract is ready for signature.

Gómez-Acebo & Pombo presents Faustino Cordón, a legal professional featured in their firm directory. The profile provides visual identification and attribution of the individual within the firm's organizational structure. This entry serves as part of the firm's comprehensive team presentation and professional credentials showcase.

The Higher Regional Court of Düsseldorf has issued a landmark ruling clarifying managing director liability under § 15b InsO in intra-group cash pool structures. The judgment addresses critical questions about payment cessation, balance sheet insolvency, and the standard of care applicable after expiry of the grace period, with significant implications for corporate groups operating cash pooling arrangements.

La cour administrative d'appel de Paris examine un litige fiscal portant sur la déductibilité de primes exceptionnelles versées à des dirigeants d'entreprise. L'administration fiscale contestait le caractère excessif de ces rémunérations, mais la juridiction administrative devait déterminer si les éléments de preuve fournis suffisaient à établir cette qualification. Cette décision illustre les conditions dans lesquelles l'administration doit d

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.

La Dirección General de Tributos examina el tratamiento fiscal de las Restricted Stock Units cuando se aplica un mecanismo de sell-to-cover para el pago automático del ingreso a cuenta. El análisis determina cómo debe valorarse el rendimiento del trabajo en especie cuando la empresa vende automáticamente un porcentaje de las acciones antes de su entrega efectiva al trabajador.