Stephanie Vanmarcke Advisor

In Spain, collection and administration of wealth tax is the responsibility of the country’s various autonomous regions. Every region is free to decide whether or not to impose a wealth tax. Andalusia, for example, chose to do away with all forms of wealth taxation on 20 September 2022. All good things come to an end, however… read more ...

The design for the new Programme Law was submitted on 24 November 2022. As is usual each year, this will include various tax changes. At an international level, the most important changes involve the notional interest deduction, the minimum corporate tax rate and foreign tax credits for royalties. This article explains the implications in more detail. read more ...

On 1 August 2022, the UK launched a “Register of Overseas Entities” to combat money laundering and tax evasion. In other words, there is now a registration obligation in force for all overseas (non-UK) entities that own or lease land or property in the United Kingdom. This article briefly explains the implications. read more ...