The EU’s New Optional Corporate Framework — What It Means for Your Business

What is the current situation? Companies operating across the EU currently face 27 different national company law regimes, with a total of over 60 different company forms. This fragmentation creates significant complexity and cost for founders, investors and businesses seeking to expand across borders. European start-ups in particular have historically relocated to the United States […]

Podcast: International Tax Planning for US Businesses in 2026

Our long-time friend and colleague Sean King of Align Global Consulting recently sat down with David Tuomey on the Conversations on International Expansion podcast to unpack where international tax planning stands for US businesses in 2026. The conversation moves through the evolving landscape of cross-border tax strategy for US companies, the recent disclosures mandated by […]

Starting a Business in Switzerland: A Complete Guide to the GmbH and AG for Foreign Investors, Multinationals and In-House Counsel

Switzerland occupies a unique position among European business jurisdictions. It is not a member of the European Union, yet it maintains bilateral agreements with the EU that provide meaningful market access, and its combination of political neutrality, legal stability, low corporate taxation, and a world-class financial infrastructure makes it one of the most sought-after locations […]

Starting a Business in Luxembourg: A Practical Guide to the SARL and SA for Multinationals, Foreign Investors and In-House Counsel

Luxembourg consistently ranks among Europe’s most attractive jurisdictions for foreign direct investment, and for good reason. Its combination of political stability, a sophisticated legal framework, an extensive double tax treaty network, and full access to EU markets makes it one of the most efficient locations in Europe for establishing a corporate presence. For CFOs, in-house […]

Starting a Business in the Netherlands: A Complete Guide to the Dutch BV for Foreign Investors, Multinationals and In-House Counsel

The Netherlands has long been one of Europe’s most attractive jurisdictions for foreign direct investment, cross-border holding structures, and international business operations. Its combination of a stable legal order, an extensive double tax treaty network covering more than 100 countries, pragmatic tax authorities, and a central location within the EU single market makes it the […]

Switzerland’s New Transparency Register: What You Need to Know About LETA

What is current? Switzerland currently requires companies to maintain internal lists of beneficial owners under the Code of Obligations. This regime has no central register and limited supervisory oversight, which has drawn criticism from international anti-money laundering bodies. The Federal Act on the Transparency of Legal Entities and Identification of Beneficial Owners (LETA) was adopted […]

Administrative cooperation in taxation – Council adopts DAC9

On 14 April 2025, the Council has adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9). The amendment will streamline filing obligation and reduce compliance burden for companies under the Pillar 2 Directive Today, the Council has adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9), […]