Europe: Corporate/Commercial Law

Dutch tax authorities have issued new guidance clarifying the comparability criteria for foreign pension funds seeking exemptions from Dutch corporate income tax and dividend withholding tax. The guidance addresses whether minimum age and income thresholds, as well as voluntary additional contributions, prevent foreign pension schemes from qualifying for Dutch tax relief.

Before expanding, taking investment, franchising or licensing a business, it is essential to confirm that the brand is clear to use, properly owned and capable of protection in priority markets.

Domestic franchising, (i.e. national franchising within the UK) contributes £19.1 billion to the economy annually. There are now a record 1,009 franchise systems operating across the country, up 8% since 2018...

The Charity Commission has reminded charities that they should be preparing for the Equality and Human Rights Commission’s (EHRC) updated Equality Code of Practice for services, public functions and associations.

The Charity Commission's latest annual research reveals evolving patterns in public trust and trustee governance, highlighting both sustained confidence in charitable institutions and emerging challenges from societal polarization. While trust remains high at 57%, financial pressures and changing donor expectations are reshaping how the public engages with charities, with trustees facing knowledge gaps in key governance areas despite overall strong confidence levels.

The Charity Commission has revised its guidance on amending charity governing documents, introducing separate frameworks for different charity structures and expanding requirements around conflicts of interest, member consultation, and trustee benefits. These changes aim to clarify legal obligations and improve practical usability for charity administrators navigating constitutional amendments.

When the sole director and shareholder of a Maltese company dies, a unique governance vacuum emerges that existing legislation fails to adequately address. The Commercial Court's recent decision in Budget Services Limited v X demonstrates how judicial pragmatism can provide temporary relief, but raises critical questions about the need for comprehensive legislative reform to protect orphaned companies from operational paralysis.

The High Court has allowed an application by the administrators of a company under section 234 Insolvency Act 1986 (IA 1986) requiring a bank to deliver up funds held in the company’s bank account: Laverty v Barclays Bank plc [2026] EWHC 1222 (Ch).

High-net-worth individuals and family offices are increasingly turning to Maltese personal investment companies to consolidate diverse portfolios spanning traditional assets, real estate, and digital holdings. This article explores how Malta's EU membership, extensive tax treaty network, and robust legal framework make it an attractive jurisdiction for structuring private wealth through corporate vehicles that offer enhanced governance, tax optimization, and simplified administration.

Innovate UK has announced its largest ever Women in Innovation cohort, backing 100 female founders with grants and business support to develop groundbreaking solutions across life sciences, digital technologies, and advanced manufacturing. Since 2016, the initiative has invested over £15 million in 260 exceptional female innovators while building a community of over 11,000 female business leaders.

The Fund Foundry, a pioneering 12-month program in the Crown Dependencies, offers first-time and emerging fund managers £25,000 service vouchers, mentorship from established managers, and access to Guernsey's sustainable finance ecosystem. Directors Rebecca Booth, Justin Sykes, and Dirk Bischof explain how the program helps managers transform strong investment theses into viable fund launches, particularly for impact-focused and climate-oriented strategies.

Foreign investors seeking Turkish citizenship through investment funds can qualify by purchasing at least USD 500,000 in participation units of eligible Real Estate or Venture Capital Investment Funds and maintaining the investment for three years. This route offers professionally managed exposure to Turkish real estate or venture investments while satisfying citizenship requirements, with returns dependent on fund performance and portfolio strategy.