European Union: Corporate and Company Law

On March 18, 2026, the European Commission published its proposal for an EU-wide legal framework establishing a new form of limited-liability company – the EU Inc.

Counterfeiting is not an abstract threat for brands like Louis Vuitton. It is an everyday reality. LV's signature monogram and its iconic brown-and-gold palette are among the most copied visual identities in the world. Protecting them is not optional, it is existential. But as LV's enforcement record grows, so does a more complicated question: where does protection end and overclaiming begin?

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.

The Court of Justice of the European Union has ruled that Polish VAT regulations unlawfully restrict taxpayers' right to deduct input VAT by making it dependent on invoice receipt dates rather than possession at filing time. This landmark decision addresses how EU member states can impose formal requirements on VAT deductions and examines the balance between tax collection measures and fundamental principles of VAT neutrality and proportionality.

Anna-Catharina von Girsewald and Dr. Carsten Bormann examine the profound changes in the EU's regulatory environment and their impact on foreign direct investment and M&A activities. The article explores how increasing geopolitical tensions and a shift toward a more continental European approach are reshaping the investment landscape, while European economies simultaneously face pressure to accelerate growth in key sectors like defense, technology, and infrastructure.

Family offices worldwide are fundamentally reassessing their real estate investment strategies as traditional approaches give way to more sophisticated considerations. The role of real estate is evolving from a passive wealth preservation tool to a strategic instrument that must balance control, flexibility, governance, and intergenerational transfer alongside financial returns.

In this episode Counsel Efstathia Kada and Associate Sotiris Kolelis discuss corporate Artificial Intelligence (AI) use.

February's Monthly Tax Briefing covers recent developments in tax legislation, including...

Malta is increasingly recognised as a preferred jurisdiction for family office structuring, particularly for tech entrepreneurs managing multi-asset, cross-border wealth.