WLN tag: #internationaltax
How are corporations and partnership companies taxed in Italy
If you are planning to establish or acquire a company in Italy, it is essential to analyze the tax regime applicable to corporations and partnerships in Italy. Taxation of corporations In Italy, the main types of corporations include the Limited Liability Company (Società a responsabilità limitata – S.r.l.) and the Joint-Stock Company (Società per Azioni – S.p.A.). Corporations […]
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 […]