European Union: Trusts

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Article
Cyprus Withdraws The 2017 ASP Guide On FATCA And CRS - Paragraph 10ter Now Decides Who Is A Financial Institution
Cyprus has repealed its 2017 guidance on Administrative Service Providers under FATCA and CRS, effective immediately with no transitional period. The new interpretation under paragraph 10ter of the Consolidated CRS means that entities like corporate trustees and nominee companies must now count all remuneration for their services in gross income tests, even when fees are paid to other entities in the structure rather than directly to them.
Cyprus Tax
CA
CYAUSE Audit Services Ltd
Article
STEP Journal: Mifsud Parker On Protecting Family Business Legacies
Family businesses face complex challenges when transferring wealth and control across generations. This analysis explores the intersection of legal structures and family dynamics that determine whether succession planning succeeds or fails, examining how trusts, foundations and governance frameworks can preserve business continuity while managing intergenerational relationships.
Malta Wealth Mgt
CC
Chetcuti Cauchi Advocates
Article
Not All That Glitters Is Proceeds: For The First Time, A Maltese Court Rebuffs A Non-Conviction Confiscation Claim
On 16 September 2026 Malta’s Civil Court (Asset Recovery Section) threw out, in its entirety, a claim by the Asset Recovery Bureau and the Commissioner of Police to confiscate more than half a million euro held on trust. It is understood to be the first time a Maltese court has rejected a non-conviction based confiscation claim after an interested third party stepped in to defend the property.
Malta Criminal
WP
WH Partners
Article
Tax Planning For High-Net-Worth Individuals In Cyprus: A Modern Wealth Structuring Perspective
Cyprus is positioning itself as a leading jurisdiction for high-net-worth individuals seeking sophisticated wealth structuring and tax planning solutions. With its non-domicile regime, evolving tax framework, and robust trust legislation, the jurisdiction offers internationally mobile families a comprehensive approach to preserving and transferring wealth across generations within a stable EU environment.
Cyprus Tax
EN
Elias Neocleous & Co LLC
Article
The Limits Of A Beneficiary’s Right To Disclosure Of Documents In A Cyprus International Trust
On 26 June 2026, the District Court of Nicosia delivered its judgment in General Application No. 199/2022 and 200/2022, dealing with issues concerning the nature and extent of a beneficiary’s right to obtain disclosure of documents and information from a trustee in relation to a trust, the trust property and its administration.
Cyprus Commercial
Phoebus, Christos Clerides & Associates LLC (Clerides Legal)
Article
Trustees Cannot Profit From Their Own Wrongdoing. UK Supreme Court Reinforces Beneficiaries’ Rights And Fiduciary Accountability
The UK Supreme Court has delivered a landmark ruling confirming that fiduciaries who secretly profit from their position hold those gains on constructive trust for beneficiaries from the moment of receipt. The decision establishes that third parties who dishonestly assist in dissipating such profits face full liability, even when beneficiaries suffered no direct financial loss and would never have generated those profits themselves.
Cyprus Commercial
A|
AGPLAW | A.G. Paphitis & Co. LLC
Article
What Changes When A Founder Moves To Malta While Holding Global Assets
Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...
Malta Tax
CC
Chetcuti Cauchi Advocates
Article
FIAU Revises Implementing Procedures Part I
The Financial Intelligence Analysis Unit (FIAU) has issued updated Implementing Procedures Part I, introducing significant changes to beneficial ownership identification requirements and employee screening obligations. These amendments affect how subject persons must conduct due diligence on beneficial owners of trusts and legal arrangements, while also modifying the documentation requirements for employee vetting processes.
Malta Commercial
GA
Ganado Advocates
Article
From Ownership To Strategy: How Family Offices Use Real Estate Strategically
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.
Netherlands Real Estate
LL
Loyens & Loeff
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