News and publications

Malta’s Merit-Based Citizenship Evolution: From Golden Passports to Genuine Contribution
2025-12-02

Malta’s Merit-Based Citizenship Evolution: From Golden...

The CJEU Ruling That Changed Everything On April 29, 2025, the Court of Justice of the…

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Tax Residency Changes and Their Implications for Succession Law
2025-09-18

Tax Residency Changes and Their Implications...

  The contemporary mobility of capital and individuals has precipitated an unprecedented surge in tax residency…

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Change of Tax Residency During a Tax Year – Split Tax Residency
2025-08-27

Change of Tax Residency During a...

  Polish tax law contains what appears to be a categorical norm in Article 3(1a) of…

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Taxation Principles for Shadow Directors and De Facto Directors of Maltese Companies: Between Formalism and Functionality in Polish Tax Law
2025-08-11

Taxation Principles for Shadow Directors and...

  The intensifying fiscalization of Polish tax authorities manifests itself through their systematic search for new…

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