On 1st June 2021, the Republic of Cyprus and the Netherlands signed, for the first time ever for the two countries, a Double Taxation Treaty

The UK determines tax residence based on the Statutory Residence Test (SRT). While the rules can be complex, incorporating five Automatic Overseas Tests, four Automatic UK Tests, eight potential split year cases, and the sufficient ties test (with five possible ties), in many cases the outcome ultimately turns on a simple metric: the number of days spent in the UK.

Guernsey is a premier international financial centre with an enviable reputation and excellent standards. The Island is also one of the leading jurisdictions providing international corporate and...

This Article begins by reviewing a number of generic reasons to use a foundation and then considers the specific characteristics and benefits that can be provided by a Malta foundation.

Switzerland stands out as an ideal location for setting up a business, due to its economic and political stability, favourable tax rates, and central European location.

This Article briefly summarises the potential advantages of an Employee Ownership Trust ("EOT"), and why the use of an Isle of Man Trustee could be beneficial.

Dixcart Malta can assist with applications to Malta Enterprise, the Government agency which offers support to companies at different stages of their lifecycle.

The New Permanent Residence Programme came into effect at the end of March 2021.

Portugal, with its golden beaches, vibrant culture, and attractive climate, has long been a magnet for expats seeking a dream holiday home or a lucrative short-term rental investment.

EEA nationals and their family members have the right to reside in the UK; the situation may change following Brexit. Non-EEA nationals need to obtain a residence visa. There are two types of UK visa which are particularly popular ...

Unfortunately, there are many aspects that need to be considered, some of which require expert guidance and services.

In today's globalised economy, businesses often seek favourable environments to expand their operations and optimise their corporate structures. Cyprus, known for its strategic geographical location and business-friendly regulations...

Switzerland is a very attractive location to live and work in for many non-Swiss nationals.

Major UK tax changes took effect from April 2025. These include the introduction of a residence‑based tax system replacing the non‑dom regime, changes to capital gains tax reliefs, the treatment of furnished holiday lets as standard property, and the continued freezing of personal allowances and thresholds for the 2025/26 tax year.

UK tax may be due, but there are a number of options that might reduce or negate the UK tax payable.

The deadline of 31 January 2023, for the registration of overseas entities with property interests in the UK, with Companies House has now past.

For many years the movement of a company's jurisdiction of registration has been driven by the degree of success that International Finance Centres (IFCs)...

The Private Foundation represents a unique incorporated vehicle that is becoming increasingly popular for estate planning, asset protection, and a wide and varied array of activities.

In May 2023, Cyprus made a number of amendments to the Cyprus Permanent Residence Programme (PRP) with regards to; the secure annual income of the applicant, the criteria for eligible dependant family members, and ...

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.