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Start-up and innovation companies

Start-up and innovation companies

This article aims to illustrate the introduction of a tax regime for the Start-up and innovation companies, provided by the Italian Government. The concept of Innovative Start-up consists in companies, also not resident in Italy, which has formal and substantial requirements. In particular, to be named as Innovative Start-up, the ... Read More »

Polish taxation rules for virtual currency exchange

Polish taxation rules for virtual currency exchange

The development of virtual currencies and an increase in the number of transactions related to them can be observed in recent years. Unfortunately, Polish tax law has not kept pace with the development in this field so far, which was expressed by the lack of regulations taking into account the ... Read More »

Belgian UBO register – administration will apply a tolerance policy until 31 December 2019

Belgian UBO register – administration will apply a tolerance policy until 31 December 2019

The Belgian Law of 18 September 2017 (the “Law”) implementing the 4th Anti-Money Laundering Directive of May 2015 (the “4th AML Directive”) has established the Ultimate Beneficial Owners Register (“UBO Register”) in which Belgian companies, non-profit organizations, foundations, trusts and other similar entities have to record their ultimate beneficial owners. ... Read More »

Does a holding company run a (real) economic activity?

Does a holding company run a (real) economic activity?

So far, the issue of holding companies conducting real economic activity has not been subject of lively discussions in Poland. Nevertheless, the provisions introduced by the legislator as a weapon to fight tax avoidance, in particular the provisions on controlled foreign companies (CFC) and the new rules for collecting withholding ... Read More »

Legislative proposal for the modernisation of partnerships; civil and tax aspects

Legislative proposal for the modernisation of partnerships; civil and tax aspects

On 21 February, the draft bill of the Legislative Proposal for the modernisation of partnerships (‘draft legislative proposal’) was submitted for consultation. The draft legislative proposal intends to provide a modern, clear and straight forward scheme that, on the one hand facilitates the entrepreneur and, on the other, offers suitable ... Read More »

New Italian Tax Regime For Pensioner

New Italian Tax Regime For Pensioner

1 Foreword This article aims to illustrate the introduction of a new tax regime provided by the Italian Government to attract foreigners and Italians in retirement living in foreign countries to move their residence to Southern Italy. 2 The new Italian tax regime for pensioners On the 30th of December, ... Read More »

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