Sale of Inheritance Share: No Personal Income Taxation
The Portuguese Supreme Administrative Court (STA) has unified case law by ruling, in Decision no. 7/2025 (29 April 2025), that the sale of an inheritance share (quinhão hereditário) is not subject to Personal Income Tax (IRS) as a capital gain. This is a significant milestone in clarifying the regime applicable to the transfer of an heir’s position …
Continue reading “Sale of Inheritance Share: No Personal Income Taxation”
Update to the Portuguese list of tax havens
08/09/2025 Ministerial Order no. 292/2025, of 5 September, has amended Ministerial Order no. 150/2004, of 13 February, excluding the following jurisdictions from Portugal’s list of countries, territories, and regions with clearly more favourable tax regimes: Hong Kong Special Administrative Region Principality of Liechtenstein Oriental Republic of Uruguay The decision results from formal requests submitted by …
Continue reading “Update to the Portuguese list of tax havens”
Termination of Employment Contract and Protection of Employees’ rights In Armenia
What are the grounds for termination of employment contract in Armenia? According to the Labor Code of Armenia (hereinafter also referred as “The Code”): The employment contract is terminated: by the agreement of the parties. at the initiative of the employee. at the initiative of the employer. How is an employment contract …
Continue reading “Termination of Employment Contract and Protection of Employees’ rights In Armenia”
MENODIVORCE OR MENOPAUSE? : FEELING OUT OF CONTROL THIS CHRISTMAS
By Sarah Barr-Young, Head of Jones Myers’ Financial Remedies Department in Harrogate A series of studies has highlighted a connection between menopause and divorce – with many women attributing the menopause as a key factor in their relationship breakdown.
MEDIATION, ARBITRATION, COLLABORATIVE LAW, COURT? THE BEST OPTION FOR YOU
By Jones Myers Partner, Nicki Mitchell, Family Law Mediator and Collaborative Family Lawyer As an experienced Family Law Mediator and Collaborative Family Lawyer with extensive expertise in litigation, I understand the challenges facing separating couples in finding the right way to divorce for their individual circumstances.
The UAE’s 2025 Overhaul of the Commercial Companies Law: What companies Need to Know
Federal Decree-Law No. 20 of 2025 introduces a wide-ranging set of amendments to the Commercial Companies Law (Federal Decree-Law No. 32 of 2021). The reforms clarify the interface between onshore and free-zone regimes, strengthen the legal framework for investment and governance, and provide greater flexibility in corporate structuring and capital arrangements. While free-zone entities remain …
Qatar’s Movable Collateral Registry Explained: Legal Framework and Practical Insights
Small and medium-sized enterprises (SMEs) often struggle to secure credit due to a lack of real estate, securities and other easily securitized assets. Recognizing this limitation, the State of Qatar recently established a modern, centralized Movable Collateral Registry to diversify the range of acceptable security interests, reshaping the credit landscape in the country.
Kuwait’s New Narcotics Law: A Modern Regulatory Framework for Public Health, Compliance, and Controlled Substances
Kuwait has entered a transformative phase in its public-health and compliance architecture with the issuance of Decree-Law No. 159 of 2025, effective December 14, 2025, a comprehensive overhaul of the narcotics, psychotropics, and chemical-precursor regime, repealing the four-decade-old 1983 and 1987 laws. The new framework modernizes Kuwait’s approach to substance control through a structured system of licensing, …
Establishment of the Public Prosecution for Banking Affairs: Strengthening financial Crime enforcement in Kuwait
Kuwait is taking a major step toward strengthening the integrity of its financial system with the announced establishment of a specialized Public Prosecution for Banking Affairs, which is expected to commence operations in 2026. The proposal, announced by the Public Prosecutor, shows Kuwait’s ongoing efforts to strengthen protection of the banking sector and respond to …
Emerging Companies Market at Kuwait Stock Exchange: A Practical Legal Framework for SME Growth and Capital Access
Kuwait has developed a structured and proportionate pathway for small and medium-sized enterprises “SMEs” to access public capital through the Emerging Companies Market “ECM” at the Kuwait Stock Exchange “KSE”. Established as a dedicated listing segment under the Capital Markets Authority’s “CMA” market-segmentation framework, the ECM balances reduced entry thresholds with clear governance, disclosure, and …