European Union: Capital Gains Tax

Acquiring a French château involves navigating complex fiscal and legal considerations, from choosing between personal ownership and establishing a Société Civile Immobilière to managing wealth tax obligations and capital gains relief. Understanding these intricacies—including inheritance rules, rental income taxation, and long-term ownership benefits—is essential for protecting and optimizing your investment in France's luxury real estate market.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

The first-time Double Tax Treaty (DTT) between the Republic of Cyprus and The Kingdom of The Netherlands, signed on 1 June 2021, came into force on 30 June 2023 and its provisions are applicable as from 1 January 2024 onwards.

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

Major UK tax changes took effect from April 2025. These include the introduction of a residence‑based tax system replacing the non‑dom regime, changes to capital gains tax reliefs, the treatment of furnished holiday lets as standard property, and the continued freezing of personal allowances and thresholds for the 2025/26 tax year.

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.

Granting options or shares to employees is a well-established way to attract and retain talent, particularly in innovative business ecosystems.

There are similarities between the Spanish system and the tax systems in other countries. For example, Spanish employment income is taxed in a way similar to PAYE in the UK. Other parts are different. Here are the main differences in the tax systems.

Dans le cadre de la cession d'actions par un cadre dirigeant, le TA de Lyon juge que le complément de prix, constituant la contrepartie d'une garantie d'actif et de passif consentie par le cédant, doit être imposé dans...