European Union: Trusts

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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
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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
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