WLN: WLN News
Exit Tax in Poland vs Austria – A Practical Comparison
What is exit tax in principle? “Exit tax” (Wegzugsbesteuerung also called “tax on unrealised gains”) is a set of rules designed to tax latent (unrealised) capital gains when a taxpayer (or assets) leaves a jurisdiction in a way that would otherwise deprive that jurisdiction of its future taxing right on a later disposal. In cross-border […]
Portugal: Everything you need to know about Non-Habitual Resident (NHR)
1. The Original NHR Regime (2009–2023) – Now Closed The original Non-Habitual Resident (NHR) regime was one of Europe’s most attractive tax programs for expats, retirees, and remote workers. It offered some very generous benefits: – 10-year duration (one-time only, not renewable) – 20% flat tax on Portuguese-sourced income from certain high-value professions – Exemptions […]
Bulgaria: Personal Income Tax
1. General information The Bulgarian personal income tax (PIT) regime is characterized by a notably simple and low-tax structure compared to most European Union jurisdictions. It operates on a flat tax principle, whereby a uniform rate of 10% applies to the majority of personal income categories, including employment income, income from independent activities, rental income, […]
Bulgaria: Residence Permits Overview
I. Long-Term Residence Permit (up to 1 year) – Based on Investment This type of residence permit may be issued to non-EU nationals for a period of up to one year. Permanent residence cannot be acquired under these grounds. 1. Purchase of Real Estate A foreign national may obtain a long-term residence permit for up […]
Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status
Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentives aimed at professionals and shareholders […]
Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad. In practice, a decision to […]
10 Executive Board Mistakes that kill digital transformation
Digital transformation is one of the riskiest undertakings an organization can attempt. Despite this, many executive teams still think of it as a mere “upgrade.” In practice, failures rarely result from software errors. Most often, they occur where technology has no impact: in strategy, structure, processes, and accountability. Digital transformation is a difficult process that […]
10 ERP Implementation Mistakes That Cost a Fortune and Time: An IT Lawyer’s Perspective
Imagine implementing an ERP system as doing a complete renovation of your company. You have a vision of a beautiful, modern space where everything works in harmony processes flow smoothly like background music. Except instead of hiring an experienced architect, you choose a “jack-of-all-trades” crew. And then the surprises start: walls aren’t where they should […]
A New Era for Warwick Legal Network
Warwick Legal Network is proud to announce the launch of its refreshed brand identity and redesigned website. This moment represents an important step in the growth of our organization and reflects our shared ambition to remain innovative, connected, and forward-thinking. Since its founding, WLN has brought together independent law firms from across the world, creating […]
Spain: The new legal landscape of alternative dispute resolution in Spain
Abstract:Organic Law 1/2025 introduces a mandatory pre-litigation Alternative Dispute Resolution (ADR) phase in most civil and commercial disputes in Spain, reshaping procedural timelines and legal strategy. This article explores how a certified letter with proof of content, known as a “burofax”, is widely accepted by courts and considered legally reliable because it serves as a […]