European holding companies remain a cornerstone of international structuring for families, private investors, and multinational groups, despite increased regulatory convergence across the EU. While participation exemptions and directive access are now widely available, material differences persist in how jurisdictions tax inbound and outbound flows, impose substance requirements, and apply anti-avoidance rules in practice.

Malta remains an attractive jurisdiction for UK citizens seeking residence within the European Union, whether for lifestyle, business continuity, or tax residence planning. Following Brexit, UK nationals are now treated as third-country nationals under EU law, requiring a structured approach to Maltese residence permits and careful coordination of immigration, tax residence, and ongoing compliance. This publication outlines the principal residence routes available to UK citizens, explains how Maltese tax residence is determined, and highlights the strategic considerations that should be addressed before and after relocation.

Andersen’s IP, ICT, and Data Service Line releases its new publication, The Price of Privacy: Navigating Pay-or-Consent Models in the EU Digital Economy. As more digital services ask users to pay or consent to personal data processing, the question becomes increasingly pressing: is consent still freely given when refusal comes at a cost?