The Golden Visa changes are not yet in force, as they still need to be approved by the Portuguese President of the Republic and, subsequently published in the “National Republic…
The next major innovation with an impact on the notarial profession in Switzerland concerns the large-scale digitisation of the notarial profession. At present, the authentic instruments are drawn up on…
Approximately 140 countries, including Switzerland, have agreed to implement the Organisation for Economic Co-operation and Development (OECD) project to ensure that large, internationally active corporations pay a minimum tax rate…
In early 2023, the Government announced its intention not to grant new residence permits for investment activity (better known as the Golden Visa Programme), as part of the “Mais Habitação”…
Spain recently passed the “Startup Act” at the end of 2022. This new act improves the conditions for new companies to be set up in Spain, and also for entrepreneurs…
Legislative Decree no. 149 of October 10, 2022, implementing Law no. 206 of November 26, 2021, with the aim of simplifying, speeding up and rationalizing the civil law process, has…
Spanish SICAVs (open-ended investment companies) are a special type of collective investment undertaking. Their main advantage is that their corporate income tax is just one per cent, instead of 25%…
On 22 July 2021, the Portuguese Council of Ministers approved a legal decree establishing a legal regime applicable to the authentication of documents and private acts through videoconferencing (“Decree”), published…
With Decree Law No 183 of 8 November 2021, Italy adopted new legislation on the use of digital tools and processes in company law, in implementation of EU Directive 2019/1151.…
Company law is set to be modernised, with effect from 1 January 2023. The new law will include an easing of the provisions on foundation and capital: the use of…
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