Cyprus has issued updated guidance clarifying the treatment of transactions involving low-tax and blacklisted jurisdictions, significantly strengthening its tax compliance framework. The new rules introduce stricter scrutiny, enhanced reporting obligations, and increased limitations on deductions and payments to entities in high-risk jurisdictions. These developments have important implications for international structures, cross-border transactions, and tax planning strategies, making it essential for businesses and investors to review their arrangements and ensure full compliance with the updated regulatory requirements.

Disputes over wills in Cyprus are becoming increasingly common, particularly where concerns arise about the testator’s mental capacity, undue influence, or failure to follow legal formalities. Cyprus law sets strict requirements for a valid will, including sound mind, proper execution, and compliance with forced heirship rules that protect close family members. This article explains the main legal grounds for challenging a will, the court procedure involved, and what happens if a will is declared invalid, offering a practical overview of how inheritance disputes are handled under Cyprus law.

This article highlights the strategic value of complementing a European Union Trademark (EUTM) with a Cyprus national trademark (CYTM) to strengthen brand protection. While an EUTM offers broad, EU-wide coverage, it also carries greater procedural risk and higher burdens of proof, as it may be opposed or challenged across multiple jurisdictions and requires evidence of genuine use across the EU. By contrast, a CYTM is examined in a single jurisdiction, requires proof of use only in Cyprus, and can offer practical enforcement advantages given Cyprus’s role as a regional business and logistics hub. The article concludes that filing both in parallel is a prudent and cost-effective strategy, ensuring continuity of protection and a stronger, more resilient trademark portfolio.

The new eIDAS 2.0 Regulation (EU 2024/1183) brings radical changes to the way obliged entities identify and verify clients throughout the European Union. Replacing the 2014 framework, the Regulation establishes the mandatory implementation of the EU Digital Identity Wallet – a single digital identity for citizens and businesses with full legal effect in all Member States.

• Marta Halkiewicz

The Limited Liability Company (LLC) is one of the most popular types of business forms in Poland for both domestic and foreign investors. It features a number of benefits that attract entrepreneurs, such as limited liability, ease of incorporation, and the ability to acquire property in Poland. However, in order to fully understand where the popularity of this form lies, it is worth looking at the details of the limitation of liability of the owners, the requirements for the board of directors, as well as the benefits of doing business with foreign entities.