UAE
Corporate Tax, Free Zone rules, economic substance, UBO/AML requirements and DIFC.
Legal Updates
Regulatory developments and relevant deadlines.
This area collects selected legal changes, administrative developments and deadlines that may be relevant for international company, foundation, banking and tax structures.
Latest updates
The content remains general and does not replace individual advice. Residence, activity, structure and documentation must be reviewed in each case.
UAE · Corporate Tax
Free Zone Corporate Tax: substance, qualifying income and documentation
Review points for Free Zone structures under the corporate tax regime.
UAE · FoundationsFamily Foundations and Corporate Tax 2026
Overview of the 2026 FTA guidance and practical consequences for governance and transparency.
Germany · PE riskPermanent establishment and effective management
Why actual management, local presence and documentation should be reviewed for international structures.
Germany · Foreign tax rulesExit tax and CFC rules
Assessment of relocation, controlled foreign companies, substance and documentation duties.
Germany · ReorganisationReorganisation, holding and structure measures
Why contributions, valuation, lock-up periods and evidence duties need to be reviewed before implementation.
Potential categories
Germany
Exit taxation, foreign tax rules, CFC matters, reporting obligations and succession tax.
Switzerland and Liechtenstein
Foundation law, bank onboarding, transparency, tax and reporting questions.
International
CRS, FATCA, Pillar Two, beneficial ownership and cross-border reporting obligations.