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Lawyers and bankers in Switzerland are warning of a UK-style exodus of the wealthy ahead of a referendum on a 50% inheritance tax for the super-rich. The Alpine nation is due to
Introduction: The Government of Cyprus has recently proposed a series of tax amendments aimed at reducing the tax burden on households and businesses, modernizing the tax system, and enhancing economic resilience. These proposals
The current Nomad Residence Permits (Income Tax) Rules were updated by the Maltese government on December 7, 2023. These rules allow Third Country Nationals (TCNs) with valid Maltese Nomad Residence Permits to
The UK tax agency has released guidance and legislation to raise the threshold for self-employed persons and partnerships to account for income and expenses on a cash basis. The cash basis allows
The German Government has adopted draft anti-avoidance legislation intended to make it more difficult for domestic taxpayers to avoid tax through the use of “mailbox companies in tax havens.” The draft bill,
Germany’s upper house of Parliament, the Bundesrat, has approved a bill to tighten the eligibility criteria for inheritance tax exemptions for family-owned companies. The changes mean that inheritance tax exemptions and reductions
UK tax authority HM Revenue and Customs (HMRC) has said that it is aware of a new tax avoidance scheme that attempts to exploit Entrepreneurs’ Relief by turning what would be income
The Chartered Institute of Taxation has recommended a new approach to tackling non-compliance with the UK’s IR35 income tax and National Insurance contributions legislation. IR35 is the income tax and NICs legislation
HM Revenue and Customs (HMRC) has announced that it will not be seeking additional tax from those non-domiciled individuals who historically took out loans secured against foreign assets, says law firm Collyer
Regulation (EU) No 650/2012 was adopted on the 4th July 2012 with the aim of simplifying cross-border successions and in the light of today’s globalised European environment. These rules pertain to the
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