Topic

02

What is the tax treatment of corporate migrations and cross-border mergers?

June 2025 Publications

In collaboration with our Best Friend firms, this guide discusses the tax aspects of re-domiciliations to or from six EU countries:
– France
– Germany
– Italy
– the Netherlands
– Portugal
– Spain

By way of comparison, it also covers the tax aspects of cross-border mergers with those countries.

For the UK, the guide highlights transactions that could achieve a similar overall result as a re-domiciliation or cross-border merger and provides an overview of certain aspects of the tax treatment of those transactions. Read the guide