Worldwide: Capital Gains Tax

Cyprus holding companies provide a highly tax-efficient structure for international investments structures. The jurisdiction combines an extensive participation exemption regime with zero withholding taxes on profit repatriation fully aligned with EU, OECD and BEPS regulations.

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. Staying abreast on the latest developments and requirements is important for investors planning permanent residence or citizenship in Portugal.

Cyprus has evolved from a traditional tax haven into a fully compliant EU jurisdiction offering competitive tax structures for international business owners.

Cyprus has introduced a 15% corporate tax rate effective January 2026, aligning with OECD's Pillar Two framework while maintaining competitive advantages. The reform includes reduced Special Defence Contribution on dividends, wider personal income tax bands, and a clear framework for crypto asset taxation, positioning Cyprus as an attractive international business hub.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act...

An EU national, operating a successful consultancy company, sought a jurisdiction that combined tax efficiency, EU credibility, and a high quality lifestyle. With an international client base and no dependence on a physical location, Cyprus emerged as a natural choice for both business relocation and personal residency. The individual also held a personal investment portfolio which was discretionary managed by an EU Financial Institution.

L'imposition selon le régime des plus-values du gain réalisé par un associé à l'occasion du rachat de ses titres, préalablement à une réduction de capital non motivée par des pertes...