The Golden Visa changes are not yet in force, as they still need to be approved by the Portuguese President of the Republic and, afterwards, published in the “National Republic Gazette”. However, as analyzed in this article, not only some of the Golden Visa...
The Spanish Special Regime for New Temporary Tax Residents (“NTTR”) Widely known in the market as “The Beckham regime”, and formally referred to as, following a literal translation, “Special Tax Regime applicable to employees, independent professional contractors,...
Joint bank accounts – Inheritance tax and gift tax issues Based on law 4916/2022, the exemption from Greek inheritance tax that applied for deposits maintained in joint bank accounts held in Greece was extended also to joint bank accounts held abroad, with the...
A private foundation is a corporate entity with separate legal personality, but which has no owners, and therefore does not issue shares or other ownership interests. It is established by a founder who contributes initial funds or assets to the foundation. The...
The Importance of Tax Planning when moving to Canada For anyone planning to immigrate to Canada, or former Canadian residents preparing to return after a period of non-residency, it is worth taking the time to do some pre-immigration tax planning. It may well be...
