Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

The European Commission has introduced sweeping reforms to EU direct taxation through its Taxation Omnibus package and a recast of the Directive on Administrative Cooperation...

Driven by the growing influence of AI, data science, and digital technologies, national competition authorities are facing increasingly complex analytical and investigative challenges...

EU policymakers are entering a phase of recalibration, simplifying sustainability rules while sharpening the EU competitiveness and industrial agenda.

The European Union's new CRD VI directive fundamentally reshapes how US banks can conduct corporate lending across EU Member States, introducing mandatory branch licensing requirements that eliminate...

Credit funds of the same sponsor may engage in cross trades, meaning that credit assets are transferred between funds. AIFMD 2.0 will introduce risk retention rules (RR-rules) as from 16 April 2026.

The 2026 edition of our annual publication 'Holding Regimes in a New Era – Comparison of Tax and Non‑Tax Aspects of Selected Countries' is now available and offers...

The European Long-Term Investment Fund (ELTIF) fund label accommodates EU high-net-worth individuals seeking exposure to private assets.

Establishing a Luxembourg fund requires EU sponsors to appoint Luxembourg based service providers to support the launch and continued existence of the fund.

European institutional investors increasingly favor Article 8 funds under SFDR, which promote environmental and social characteristics alongside good governance practices. US fund managers face strategic decisions when entering the EU market, weighing the benefits of Article 8 classification against operational constraints and investor preferences. The regulatory landscape offers flexibility in ESG implementation, though upcoming SFDR 2.0 reforms will reshape these disclosure requirements by late 2027.

US fund managers (𝗨𝗦𝗙𝗠𝘀) raising capital in Europe typically establish a Luxembourg access point to their fund complex, usually in the form of a special limited partnership (𝗦𝗖𝗦𝗽)...

Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

The Netherlands Authority for Consumers and Markets (ACM) has carried out raids on contractors suspected of illegal collusion.

Dutch listed companies commonly deploy protective foundations as a defensive mechanism against hostile takeovers, granting independent boards the power to rapidly dilute bidder voting control through preference share issuance. This governance tool has gained widespread adoption among Dutch corporations and increasingly appears in international structures, offering companies crucial time to evaluate alternatives while maintaining strategic autonomy.

On 12 May 2026, the Dutch House of Representatives adopted the legislative proposal More protection for flexible workers ('Meer zekerheid flexwerkers'). Through various amendments, the proposal has been tightened...

A Dutch court has dismissed an interim relief request seeking to suspend a government prohibition on Kyndryl's acquisition of Solvinity, a Dutch IT services provider that hosts the DigiD digital identity platform. The ruling addresses concerns about potential US access to sensitive government data while criticizing the State Secretary's handling of transparency and document disclosure during the proceedings.

This blog outlines the key moments when ground rent may be revised, such as at the end of an administrative period...

This first EU Connect Snippet highlights the themes shaping Europe's financial regulatory agenda in 2026. During this week's Afore FinTech Conference...

The Swiss Federal Supreme Court's decision 5A_114/2025 confirms that a case becomes pending as soon as an optional conciliation request is filed, even if the authorities make formal mistakes.

As of 1 January 2026, Switzerland adjusted the statutory maximum interest rates for consumer credit. The Federal Department of Justice and Police (FDJP) set the annual percentage rate (APR) ceiling at 10% for cash loans...