WLN tag: #legal
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 […]
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 […]
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 […]
UK: Ungagging of victims of harassment and discrimination
Employers will no longer be able to use a gagging clause to silence victims of harassment and discrimination under proposed new employment legislation. A confidentiality provision in a Non-Disclosure Agreement (NDA) including an Employment Contract and Settlement Agreement will be unenforceable if it prevents a worker from making an allegation or disclosure about harassment or […]
USA: Morningstar Law Group welcomes Jennifer Ball to FDA & Healthcare Regulatory Practice
Morningstar Law Group is pleased to welcome Jennifer Ball to the firm’s FDA & Healthcare Regulatory practice area. Jenn will be based in our Raleigh office, where she brings to our clients a unique blend of legal acumen, scientific training, and deep in-house experience. Jenn is a Raleigh attorney with a background in biology and […]
Italy: bureau Plattner included in prestigious Class CNBC and Milano Finanza rankings of Italian Legal & Tax Excellence 2025
We are pleased to share wonderful news from our member firm, bureau Plattner, today: We are honoured and delighted to announce that bureau Plattner, together with our Marcello Pollio, has once again been included in the prestigious Class CNBC and Milano Finanza rankings of Italian Legal & Tax Excellence 2025. This recognition is a testament […]
Poland: Peculiarities of Applying the General Anti-Tax Avoidance Clause
The general anti-tax avoidance clause was introduced into the Polish legal system by the Act of 13 May 2016 and has been in force since 15 July 2016. It is set out in Articles 119a–119f of the Tax Ordinance. The clause allows tax authorities to disregard the tax consequences of actions deemed artificial and aimed […]
Restoring Control at UK Borders
Sweeping reform of the UK’s immigration rules to “restore control” at our borders will take effect from 22 July 2025. The Government introduced its White Paper ‘Restoring Control Over the Immigration System’ because of “exploitation” of the Skilled Worker visa route and other UK visas. The following changes will be implemented this month. Other changes […]