European Union: Trusts

German tax residents must report worldwide income on their tax returns, including rental income from foreign properties and investment earnings from abroad.

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.

The legal framework governing trusts in Cyprus is based on The Trustees Law, Cap. 193, ("The Trustees Law"), which is largely based on the English Trustee Act of 1925 and on The International Trusts Law...

In this episode of Ganado Meets the Malta ESG Alliance, Ganado's Luke Hili speaks with Jean-Claude Maher, CEO of MeDirect, about how the bank's ESG journey was shaped by the COVID-19 crisis...

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

Through Advance Ruling No. 175/2025, the Italian Revenue Agency has clarified the taxation of capital gains realised by non-resident entities from selling shares in non-resident companies...

A bond issue will require either a fiscal agent or a trustee. If a fiscal agent is appointed, a Fiscal Agency Agreement will be agreed.

A Cyprus International Trust, under the International Trusts Law, 69(I)/1992 as amended by Law 20(I)/2012, is a trust.

A Cyprus International Trust, under the International Trusts Law, 69(I)/1992 as amended by Law 20(I)/2012, is a trust where (i) the settlor was not a Cyprus tax resident...