Antonio.Leon, Author at Seegman

Joint and several liability of the administrator for dissolution of the company

I. Introduction In this article we will deal with the liability regime of directors for company debts, with emphasis on those contracted against the Social Security regarding ruling 1103/2022 handed down on 27 July 2022 by the Administrative Chamber, Third Section of the Supreme Court, which is the subject of analysis, as well as the […]

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 […]