European Union: Trusts

Law 5303/2026 fundamentally reforms Greek inheritance law, introducing modern provisions for forced heirship, inheritance agreements, and estate planning. How will these changes affect property owners, families with complex structures, and cross-border succession arrangements?

Discover how intellectual property should form part of every succession plan. Learn how Maltese law, trusts, holding companies and governance structures protect brands, patents, copyrights and family wealth.

The Luxembourg Business Registers has issued new guidance requiring entities held by fiducies, trusts, or foundations to look through these structures when determining beneficial ownership for registration purposes. This circular introduces significant changes to how beneficial owners must be identified and reported, aligning Luxembourg's approach with upcoming EU regulations and potentially requiring many entities to review and amend their existing registrations.

As life expectancy in Italy reaches 81.7 years for men and 85.7 years for women while fertility rates decline, families and entrepreneurs face unprecedented challenges in managing wealth transfer, business continuity, and protection during extended periods of potential incapacity. Italian lawmakers have begun addressing these demographic shifts through new legislation, but private family planning remains essential to coordinate personal protection, asset management, and succession across jurisdictions.

Cyprus has introduced significant amendments to its trust beneficial ownership register framework through Policy Statement PS-02-2026, strengthening transparency requirements while maintaining legitimate privacy protections. These reforms clarify reporting obligations for trustees, enhance beneficial ownership identification standards, and align Cyprus with evolving European AML frameworks following landmark CJEU decisions on privacy rights.

The Court of Justice of the European Union's landmark 2022 judgment in cases C-37/20 and C-601/20 fundamentally reshaped beneficial ownership transparency across Europe by striking down unrestricted public access to registers.

Since its introduction in 2012, Portugal’s Golden Visa programme has undergone various changes.

International investors buying property in Portugal increasingly consider the strategic use of finance rather than relying solely on cash.

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.