WLN: Tax Law
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 […]
WLN Tax Law Focus Group Updates
On Monday 5th May, members of the WLN Tax Law Focus Group and ASEAN Legal Alliance met to discuss the current situation with US tariffs and how this can impact us as tax lawyers. Marcin Gorazda led the meeting and was joined by David Elvira Benito, Abhishek Hans, Jacob Shwergold, András Reinhardt, Peter Van Eysendeyk, Thomas Paoletti and Khor […]
Italy: bureau Plattner announces its 2025 Promotions!
WLN member firm for Bolzano and Milano, bureau Plattner, has recently shared exciting news: We are pleased to announce the 2025 promotions! Matteo Figini (team legal, Milano), Rudi Moroder (team tax, Bolzano) and Sabino Piattone (team payroll, Milano) have been promoted to Salary Partners.Roberta Cavalleri (team legal, Milano) and Katrin Gross (team tax, Bolzano) have been promoted […]
Poland: ZUS audits, part I 2. What documents can be controlled by ZUS? Guide for contribution payers
We continue our series on ZUS inspections! In the previous article, we presented what was most often the subject of ZUS inspections in 2024 and how companies are selected for inspection. This time we will focus on documents that ZUS can control. Inspections carried out by ZUS raise many questions, especially with regard to the […]