European Union: Inward/ Foreign Investment

Malta's remittance basis of taxation, combined with its treatment of digital assets, creates unique opportunities for cryptocurrency holders seeking European residency. The Global Residence Programme and The Residence Programme offer a flat 15% tax rate on remitted foreign income, while foreign-source capital gains remain outside Malta's tax net entirely.

Ireland's foreign direct investment screening regime has completed its first full year of operation, generating significant activity across critical sectors. The 2026 Guidance introduces important procedural changes, including a shift to control-based notification triggers, while the EU's newly adopted Revised FDI Screening Regulation and proposed Industrial Accelerator Act will introduce additional layers of regulatory scrutiny for cross-border transactions.

Foreign direct investment screening rules in Belgium and the EU create uncertainty for investors, particularly in technology deals. This analysis examines when asset transfers involving intellectual property...