Preliminary Draft Law on Structural Modifications
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Startup law and taxation of emerging companies
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Important amendments to the Portuguese Golden Visa
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Amendments of the Personal Income Tax Regulations to the Beckham Law’s new situations
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International relocation to Spain from non-EU countries
Spain is increasingly emerging as an attractive destination for foreign investment and high net worth individuals, as it offers tax efficient structures in an EU country. One result is that emerging companies and those with an advanced track record should consider Spain as a place to establish their holding corporate structure. Advantages of Spanish domicile […]
Portugal: tax changes in the 2023 General State Budget
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Joint and several liability of the administrator for dissolution of the company
I. Introducción En el presente artículo abordaremos el régimen de responsabilidad de los administradores por deudas sociales, haciendo hincapié en aquellas contraídas frente a la Seguridad Social a propósito de la sentencia 1103/2022 dictada el 27 de julio de 2022 por la Sala de lo Contencioso-Administrativo, Sección Tercera del Tribunal Supremo, que es objeto de […]
New Startup Law: Law 28/2022, of 21 December, to promote the startup ecosystem
Spain has adopted important changes to corporate and personal tax that encourage foreign investment and the movement of qualified professional talent. I. Main novelties The Startup Law amends relevant provisions in Spain’s main tax laws: the Personal Income Tax Law, the Non-Resident Income Tax Law, the Wealth Tax Law and the Corporate Income Tax Law, […]
Golden Visa in Portugal for Investment Funds
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The “blacklist” of tax havens and the coexistence of regulations.
The latest update of the EU list of non-cooperative countries and territories has been published, increasing by three jurisdictions to a total of twelve. As has become customary since 5 December 2017, when the European Union’s list of “non-cooperative countries and territories for tax purposes” was first published, there have been regular entries and exits […]
