Explore our selection of Shelf Companies from around the world for instant business establishment. Find the perfect match for your needs today.
Basis of corporate income tax (Körperschaftsteuer) Corporations (i.e. limited liability corporation [GmbH], stock corporation [AG]) are subject to unlimited taxation in Austria of their entire (domestic and foreign) income if they have their legal seat or place of effective management in Austria.
Read More
Luxembourg taxes its corporate residents on their worldwide income and non-residents only on Luxembourg-source income. Businesses with taxable income lower than 175,000 euros (EUR) are subject to corporate income tax (CIT) at a rate of 15%. Businesses with taxable income between EUR 175,000
Read More
As a business owner, the ambition to set up multiple branches worldwide represents not just your success but also a strategic move towards expansive growth and diversification. If your business is evolving beyond your local boundaries, you may be ready to embrace
Read More
Expanding your business across international borders is an ambitious yet rewarding venture. However, it’s a path that may not suit every business at any given time. The decision to expand globally goes beyond the typical metrics of financial health and market growth.
Read More
HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes. The publication of HMRC’s latest guideline highlights the importance of correctly identifying whether a research and development (R&D) claim meets the necessary conditions to qualify for tax relief.
Read More
Individual – Foreign tax relief and tax treaties Last updated – 08 January 2024 Foreign tax relief Foreign income received by residents that is subject to a tax equivalent to Luxembourg income tax and is not exempted by a DTT is granted
Read More
Any business legally established in a European country may open a secondary establishment, such as an office, agency, Branch or Subsidiary, in another EU member state. Here we look at the benefits of, and differences between, setting up a Branch and a
Read More
ead the step-by-step guide on setting up subsidiaries in Norway, simplifying the process for your international expansion. This comprehensive article provides valuable insights and practical tips, from legal requirements to strategic considerations. Are you dreaming of expanding your business horizons and tapping
Read More
Following a sometimes challenging parliamentary process of debate and amendment, the Economic Crime and Corporate Transparency Bill received Royal Assent on 26 October 2023, becoming the Economic Crime and Corporate Transparency Act 2023 (ECCTA). The majority of the measures outlined in the
Read More
The Corporate Law of Luxembourg, dating back to 10 August 1915, has been updated following seven years of insights since its 2016 revision. The notable law firm, Loyens & Loeff, highlights changes to the law of 7 August 2023, also known as
Read More