As part of Türkiye's Foreign Direct Investment (FDI) Strategy (2024-2028), which serves as the official national roadmap to transform the country from a regional economic hub into a global powerhouse, Turkey has enacted one of the most far-reaching tax reform packages in its recent investment history. Law No. 7582, published in the Official Gazette dated 4 June 2026 (No. 33270) and its implementation communiqué for the 20-year exemption (Income Tax General Communiqué Series No. 333), is now in force; featuring a 20-year income tax exemption on foreign-sourced earnings and a 1% inheritance tax rate.

This regime aims to attract high-net-worth individuals, returning Turkish citizens (diaspora), foreign investors, and global entrepreneurs. Below, our team at AVK breaks down how this reshapes the legal landscape for those considering relocation, citizenship, and/or asset transfer to Turkey.

Key Benefits & Scope

⬩➤ 0% Income Tax on Foreign Wealth: Qualified individuals will pay zero Turkish income tax on overseas dividends, bank interest, rental income, capital gains (from international property or securities), and foreign employment salaries for two decades. Domestic income generated within Turkey remains subject to normal tax brackets.

⬩➤ 1% Generational Wealth Transfer: Inheritances passed down during the exemption period bypass Turkey's standard progressive tax rates (which reach up to 10%) and are taxed at a statutory flat rate of just 1%.

⬩➤ Flexible Timeline: The 20-year window is asset-owner specific. It does not expire on a collective date but starts from the individual's specific date of establishing residency (e.g., moving in 2027 covers you until 2047).

Eligibility Conditions

1. Three-Year Non-Residency: Applicants must not have maintained a registered domicile (ikametgah) or had active tax liabilities in Turkey during the three calendar years preceding their relocation. (Prior passive Turkish rental or securities income is not a cause to disqualify).

2. Mandatory Exemption Certificate: The benefit is not automatic. New residents must proactively apply to their local tax office to secure an Exemption Certificate for Foreign-Sourced Income.

3. Strict Deadlines: Applications must be submitted by the end of the calendar year of relocation (or by the end of the second month of the following year if arriving during November/December). Missing this window results in losing the benefit for that period.

Türkiye Qualified-service-center staff gain a salary tax exemption on wages up to three times the gross minimum wage, or five times in approved industrial zones and the Istanbul Finance Center (IFC).

⬩ IFC relief now reaches all participants, not only financial institutions, and its sunset moves from 2031 to 2047.

⬩ A 12.5% corporate tax rate covers manufacturers and agricultural producers from the 2027 tax year. Qualified service centers and transit-trade operations gain a 95% to 100% deduction on qualifying foreign earnings.

The Repatriation Pillar (Varlık Barışı)

Alongside the income exemption, Turkey has opened an existing offshore wealth amnesty window until July 31, 2027. Individuals can transfer foreign cash, gold, or securities into the Turkish banking network at tax rates scaling from 5% down to 0% (if assets are committed to a 5-year deposit or government bond lock). Filing before December 31, 2026, guarantees no rate surcharges.

Citizentship by Investment (CBI)

The exemption complements also Türkiye’s citizen by investment (CBI) program. Naturalize through the US$400,000 real estate route, relocate to become a tax resident, and the 20-year shelter on foreign income follows.

Qualification turns on one test: No Turkish domicile or tax liability in the three calendar years before becoming resident. The law then adds a carve-out: Anyone who paid Turkish tax on local rental income, securities income, or capital gains before relocating still qualifies.

FDI Program Opportunities and Benefits for Companies

Türkiye’s aim to stand out as a highly attractive and resilient destination for global direct investment offers opportunities and benefits also to companies. Driven by an aggressive economic reform agenda, the Turkish government has unified its investment frameworks to offer extensive tax, capital, and operational advantages aimed at positioning the country as a primary trade and financial hub.

The primary benefits and incentives for companies investing in Türkiye are outlined below:

1. General Investment Incentives (Core Reductions)

Companies securing an Investment Incentive Certificate (IIC) through the centralized system unlock powerful tools designed to minimize upfront capital expenditures (Capex) and lower active operation costs:

ㆍ VAT Exemption: Complete exemption from value-added tax for imported or domestically sourced machinery and equipment.

ㆍ Customs Duty Exemption: Waiver of import duties on investment-related machinery, lowering the cost of setting up assembly and production lines.

ㆍ Corporate Tax Reduction: Tax reduction rates are scaled based on the investment location and industry.

ㆍ Social Security Support: The state covers the employer’s share of social security premiums for a period ranging from 2 to 12 years depending on the project region.

ㆍ Land Allocation: Free or heavily subsidized government land allocation is made available for large industrial projects.

2. Multi-Tiered Incentive Systems

Beyond the baseline benefits, projects are classified into specialized categories providing higher thresholds of state support:

ㆍ Priority Investments: Specific high-value areas—including data centers, renewable energy components manufacturing, pharmaceutical production, and defense—automatically bypass regional limitations to receive top-tier incentives.

ㆍ Project-Based Incentives: Designed for mega-scale, critical investments (typically exceeding 2 billion TRY), these offer direct grants covering 30% to 40% of the cost, public purchase guarantees, corporate tax exemptions, and up to 49% government capital contribution support.

ㆍ HIT-30 Industrial Transformation: Focuses on over 30 advanced fields such as semiconductors, mobility, quantum computing, industrial robotics, and green energy, providing deep financing and energy subsidies.

3. Specialized Business Regimes & Export Perks

Türkiye features a highly optimized corporate tax environment for multinational corporations and trading groups:

ㆍ Exporters’ Tax Reductions: While the standard corporate tax is 25%, manufacturing exporters enjoy a reduced tax rate of 9%, and regular exporters pay 14%.

ㆍ Qualified Service Centers: Multinational groups operating across multiple countries can set up shared regional service centers in Türkiye, enjoying a massive 95% deduction on corporate tax for foreign-sourced services. If established within specialized industrial zones or the Istanbul Finance Centre, the deduction reaches 100%.

ㆍ Transit Trade Exemption: A 95% to 100% corporate tax exemption applies to earnings generated from intermediary transactions and transit trade conducted via Türkiye.

ㆍ R&D Ecosystem: Dedicated tech and R&D parks afford a 100% deduction of R&D expenses from the corporate tax base, alongside a 95% income tax exemption on personnel salaries.

4. Operational & Strategic Advantages

Investing companies also benefit from the country's unique geographical and socio-economic position:

ㆍ Seamless Market Access: Through its Customs Union agreement with the European Union and numerous Free Trade Agreements (FTAs), Türkiye gives businesses barrier-free access to over 1 billion regional consumers.

ㆍ One-Stop Digital Investment Office: Handled by the official Presidency Investment Office, incorporation procedures, tax registration, environmental approvals, and incentive certificates are accelerated through a single, digitized administrative hub.

ㆍ Competitive & Skilled Talent: Türkiye offers a highly cost-competitive, young, and productive labor force, with roughly half the country's population under the age of 35.

ㆍ Strategic Investment Zones: Operating within Organized Industrial Zones (OIZs) or Free Zones adds further perks, including five-year real estate tax exemptions, no VAT on land acquisition, and lower utility tariffs.

All these regulations are giving rise to consequences that should be carefully assessed. Our firm advises companies, foreign investors, financial institutions, manufacturing enterprises, technology startups, family offices, Tech-Nomads and multinational groups and individuals considering the establishment of a regional center and / or relocation in/to Türkiye.

For further information, initial confidential consultation and legal assistance, please contact AVK through the following email addresses: info@avk.com.tr and/or alev@avk.com.tr

Anyone wishing to install solar panels on their own roof should familiarise themselves with the legal framework at an early stage. When is it sufficient to simply notify the local council – and when is planning permission actually required?

First, Clarify: Is the Plot of Land Within the Building Zone?

As with any building project, the first step is to clarify whether the plot of land on which the solar installation is to be built is within or outside the building zone. This distinction is crucial, as stricter regulations apply outside building zones and a formal planning permission process is more often required.

Federal Law: When Solar Installations Are Exempt From Planning Permission

The key provisions at national level are set out in the Spatial Planning Act (RPG) and the Spatial Planning Ordinance (RPV). As a general rule, solar installations on roofs in building and agricultural zones do not require planning permission if they are sufficiently integrated into the surroundings. In such cases, a notification to the relevant authority is sufficient.

Article 32a of the Spatial Planning Ordinance (RPV) defines the conditions under which solar installations on roofs are considered ‘sufficiently integrated’ within the meaning of Article 18a of the Spatial Planning Act (RPG) and are therefore subject to notification but do not require planning permission. This is particularly the case where the installations protrude only slightly above the roof surface, do not extend beyond the roof surface when viewed from above, are designed to minimise reflection and are arranged compactly.

Solar installations on flat roofs are also considered sufficiently adapted if they protrude no more than one metre above the upper edge of the roof, are set back sufficiently from the roof edge so that they are not visible from below at a viewing angle of 45 degrees, and are also designed to minimise reflection in accordance with the state of the art.

Specific Provisions in the Canton of Lucerne

In addition to federal law, the Canton of Lucerne applies additional provisions set out in the Planning and Building Ordinance (PBV). In particular, the size of the installation is a decisive factor.

Solar installations with an area of less than 20 m² are, in principle, neither subject to notification nor requiring authorisation in building and agricultural zones, provided they are sufficiently adapted to the building envelope and the surrounding area. However, this does not apply in areas subject to townscape protection or in the case of listed buildings worthy of protection.

Systems with an area of more than 20 m² are subject to notification, provided the requirements under federal law are met. The notification must be submitted to the relevant local authority at least 20 days before work commences.

If the requirements under federal law are not met, or if there are conflicting public or private interests, a standard building permit procedure is required. Under certain conditions, however, the application may be assessed and approved via a simplified procedure.

Special Rules for Listed Buildings

If a building is listed or subject to townscape protection, stricter requirements apply. In such cases, a standard planning permission is usually required. The local planning authority will assess, in particular, whether the solar installation would adversely affect the appearance of the building or its surroundings, and will seek the approval of the cantonal heritage conservation authority. If the building or installation is located outside the building zone, approval from the Department of Spatial Planning and Economic Affairs is also required.

Should you have any questions regarding building law or planning permission procedures, the attorneys-at-law at Pilatushof AG will be happy to assist you.

Following the testator’s death, disputes may arise as to whether or not a legacy is to be paid out. In such cases, the legatee is faced with the question of how to enforce their claim to the legacy. For the heirs, on the other hand, the question arises as to whether, and to what extent, they can raise objections to the claimed legacy.

Definition

A legacy is a distinct form of disposition upon death. It exists where the testator bestows a financial benefit on a specific person without appointing them as an heir (Art. 484.1 of the Swiss Civil Code). The benefit conferred may take the form of any asset, such as a specific item or, as is often the case, a sum of money (Art. 484.2 of the Swiss Civil Code). Distinguishing between a legacy and the appointment of an heir is not always straightforward in individual cases, but it has significant legal consequences. In cases of doubt, it is therefore advisable to seek the opinion of a specialist.

Enforcement of a Legacy

It must also be possible to enforce a legacy. Particularly in the case of legacies of money or property, it is often the case that heirs do not fulfil their obligations voluntarily.

Legatees have only limited rights to information. As a rule, they receive only a notification regarding the legacy to which they are entitled – but not the entire will. They are not, in principle, entitled to any further information. If payment or handover is not made voluntarily, the legatee must take action themselves. A distinction must be made here between claims for money and claims for specific items: in the case of a claim for specific items, enforcement is usually achieved through a legacy action. In the case of a monetary bequest, debt recovery proceedings may also be initiated.

Ways in Which Heirs May Challenge a Bequest

Heirs may challenge a claim to a bequest in various ways. Firstly, they may seek to have the will declared invalid by bringing an action for annulment, for example on the grounds of lack of mental capacity, deception or duress, formal defects or impermissible content. In particularly serious cases, the will may even be void, meaning that it has no legal effect from the outset.

Secondly, heirs entitled to a compulsory share may bring an action for reduction to demand that a legacy be reduced if their compulsory share is infringed. In this case, the claim is reduced accordingly.

It is important to note that an action for annulment or reduction must be brought before the court within one year of becoming aware of the will and the grounds for its invalidity; otherwise, these rights are forfeited. To this end, an application for conciliation must be submitted to the competent authority. In any event, the right to bring an action for annulment or reduction lapses ten years after the date on which the will was opened.

Furthermore, the heirs may raise the objection that the legatee cannot derive any claim from the testator’s will on the grounds of unworthiness to inherit – for example, if the legatee influenced the testator through deception or threats to draw up or amend the will (see Art. 540.1 of the Swiss Civil Code).

Finally, a bequest is generally void if the bequeathed item no longer exists at the time of the testator’s death, for example because it has already been sold. In such a case, the bequest is generally deemed to have been revoked, and the heirs are not obliged to provide a replacement (Art. 484.3 of the Swiss Civil Code).

Conclusion

Enforcing a bequest is often more challenging than it first appears. Beneficiaries must actively pursue their claims, whilst heirs have various options for contesting them. To avoid disputes, it is crucial to set out clear and carefully considered provisions in the will.

Should you have any questions regarding inheritance law or require assistance in drafting a will, the attorneys-at-law and notaries at Pilatushof AG will be happy to assist you.

Right to work checks are about to change for everyone: Home Office publishes draft Code of Practice on the expanded illegal working regime. What is changing under the new draft Code of Practice?

The Home Office has published the draft Code of Practice on preventing illegal working, which is due to come into force on 1st October 2026. This is the seventh version of the statutory code and the first to set out, in operational detail, how the expansion of the right to work regime under section 48 of the Border Security, Asylum and Immigration Act (BSAI) 2025 will work in practice.

The headline points for businesses:

⬩ The definition of "employer" is expanded well beyond traditional employment. From 1 October 2026, right to work obligations will apply to those engaging individuals under workers' contracts, engaging individual sub-contractors, and online matching services (gig economy platforms) connecting service providers with clients.

⬩ A new extended liability regime means a business can be liable for a civil penalty in respect of an illegal worker it has no direct contractual relationship with, where that worker sits further down a chain of contracts, is engaged via a platform, or is working as a substitute.

⬩ To defend against extended liability, businesses must comply with newly prescribed requirements covering contractual terms, substitution controls and identity verification systems. These go far beyond anything the regime has required before, including identity re-verification at intervals of no less than once in any 24-hour period of activity for substitute workers.

⬩ Civil penalties remain at £45,000 per worker for a first breach and £60,000 per worker for repeat breaches, and these amounts will now apply across the full range of expanded working arrangements.

If your business engages contractors, casual workers, agency labour, platform workers or outsourced services, this code will affect you, whether or not you consider yourself their "employer".

How Will the New Code of Practice Affects Employers

Who Is Now an “Employer”?

Under the current guidance, on where a worker is directly employed is the employer required to establish a statutory excuse. Where the business holds a Sponsor Licence the guidance is a bit more vague, it states that you should carry our a right to work check even where the worker is not your direct employee, however it fails to adequately explain exactly who is captured by this requirement.

Section 48 of the BSAI 2025 amends the 2006 Act so that, for the purposes of the Right to Work Scheme, an "employer" includes a person who engages an individual:

⚬ under a contract of employment (as now);

⚬ under a worker's contract, meaning a contract under which an individual undertakes to perform work or services personally, and the other party is not a client or customer of a business carried on by that individual;

⚬ as an individual sub-contractor, where the individual contracts to provide work or services that the engaging party has itself contracted to provide to a third party; or

⚬ through an online matching service, being a business that keeps a register of service providers, matches them with clients or customers through an online service, and charges a fee or commission for doing so. Simply put, Gig Economy platforms such as Deliveroo, Uber, etc.

The code confirms that "worker" for these purposes is deliberately broader than the familiar definition in the Employment Rights Act 1996. HR teams should not assume that their existing employment status analysis maps neatly onto the new regime.

Individuals who are genuinely self-employed, operating a business on their own account and contracting directly with clients or customers, remain outside the Scheme. Traditional business-to-business contracts for the supply of services are also excluded. However, the code is explicit that this carve-out does not extend to individuals who obtain work through an intermediary, platform or similar arrangement where they are not operating an independent business in their own right. In other words, labelling someone a self-employed contractor will not take them out of scope if the reality is platform or intermediary-dependent work.

When Will the New Rules Take Effect?

The code comes into force on 1st October 2026. For the new categories (workers' contracts, individual sub-contractors and online matching services), civil penalty liability can only arise where the engagement commenced on or after that date. There is no requirement to conduct retrospective checks on existing arrangements, but any new engagement, and any follow-up check falling due, from 1st October 2026 will be assessed against the new code.

One important structural point: the code in force at the time a check is carried out (or the prescribed requirements fall to be complied with) governs whether a statutory excuse exists, while the code in force at the date of the breach governs the penalty amount.

Extended Liability: Responsibility Moves Up the Chain

The most significant development is a new section 15A of the 2006 Act, which extends civil penalty liability beyond the business holding the direct contractual relationship with the worker. It applies in three scenarios:

⚬ Contractual chains: a business contracts to provide work or services to a third party, and then contracts with another employer who supplies the workers to fulfil that contract;

⚬ Online matching services: a platform matches a service provider with a client or customer, and the service provider contracts with that client or customer; and

⚬ Substitution clauses: an employer engages an individual under a contract permitting that individual to send a substitute to perform the work.

In each case, the business at the top of the arrangement may be treated as employing any individual who personally performs the work, even though it never engaged them directly.

The code does offer some comfort on how this will be applied. The Home Office states that its first objective on identifying illegal working will be to pursue the employer in the direct contractual relationship with the worker. Extended liability operates as a backstop, engaged where that direct employer cannot be identified or where the upstream business has not met the prescribed requirements. End-users, clients and customers who simply commission or purchase services, without contracting to provide them onwards to a third party, are not caught.

That comfort only goes so far. In labour supply chains involving informal arrangements, shell entities or unidentifiable intermediaries, precisely the environments where illegal working is most prevalent, the direct employer will often be the party that cannot be found. The businesses left standing will be the ones with assets and a reputation to protect.

The Prescribed Requirements: Your Only Defence

Compliance with prescribed requirements, evidenced and produced on request. These fall into three categories.

Contractual terms (written statement): Before work or services commence, the upstream business or platform must have a written statement in place requiring the downstream employer or service provider to:

⚬ conduct prescribed right to work checks on anyone employed to perform the work;

⚬ not sub-contract further without prior written consent, and replicate equivalent right to work obligations in any permitted sub-contracting;

⚬ permit audits of right to work compliance;

⚬ accept enforcement action (which may include suspension or termination) where illegal working is identified without a statutory excuse; and

⚬ co-operate with any Home Office investigation, including disclosing the make-up of the contractual chain and the identity details of each business within it.

​​​​​​Critically, the code confirms these provisions are not limited to the first tier of a contractual chain. Whether liability attaches will be assessed case by case, including by reference to how the arrangements operate in practice. Paper compliance will not be enough if the reality on the ground diverges from the contract.

Substitution controls: Where a contract permits substitution, the engaging business must have processes in place, before work commences, ensuring that a prescribed check is carried out on any substitute before they start; that responsibility for checks is not delegated to the workers themselves (even where the contract describes them as self-employed); that contractual sanctions exist where a substitute is known or believed to be working illegally; and that the business verifies, throughout the engagement, that the individuals actually performing the work are the individuals who were checked.

The code acknowledges that a statutory excuse may still be available where substitution occurs entirely outside the employer's knowledge or control, or where fraud circumvents suitable controls, but the burden of demonstrating reasonable and proportionate processes sits squarely with the business.

Identity verification: Businesses relying on the extended liability defence must maintain proportionate systems ensuring the person doing the work is the person who was checked. The code gives examples including workplace passes, facial verification technology, biometric or attendance systems, and verification against training records or licences. Most strikingly, it contemplates re-verification of identity at set intervals, for example at the start of each shift or assignment, and in any event “no less than once in any 24-hour period of activity”. For platforms and labour suppliers, this points towards continuous, technology-enabled identity assurance rather than a one-off onboarding check.

Businesses may rely on identity verification systems operated by another party in the chain or a third-party provider, but only where they have taken reasonable steps to satisfy themselves those systems are effective.

Changes to the Checks Themselves

Beyond the expansion, the code makes several changes to checking mechanics:

⬩ Digital verification is formalised. The former "IDSP" terminology is replaced by the "Right to Work Digital Verification Service Provider" (RtW DVSP), underpinned by the Data (Use and Access) Act 2025. Where a business chooses to use a digital provider, it is now mandatory that the provider is registered on the OFDIA register with confirmation it can provide right to work checks. Using an unregistered provider destroys the statutory excuse.

⬩ Digital National Insurance documents. The acceptable document lists are updated so that official evidence of a name and National Insurance number may be a digital version issued by or on behalf of a government agency, provided reasonable steps are taken to check it appears genuine and originates from a reliable source.

⬩ Facial recognition technology. Where an employer wishes to verify identity digitally rather than in person or by video call, this must be done through a RtW DVSP, with the comparison output retained alongside the check records, and the worker given a reasonable opportunity to verify their identity if the technology fails to match them.

Penalties and Wider Consequences

The penalty framework is unchanged in structure but now applies across the expanded regime: £45,000 per worker for a first breach and £60,000 per worker for repeat breaches within three years, with reductions of £5,000 per worker for pre-emptive reporting and for active co-operation, and a Warning Notice available on a first breach where effective right to work practices are also evidenced. The 30 per cent Faster Payment Option remains available for first penalties paid within 21 days.

For sponsor licence holders, the stakes are higher still. A civil penalty for illegal working will ordinarily lead to revocation of a sponsor licence, with the consequential curtailment of sponsored workers' visas. The code also lists the familiar wider consequences: criminal liability in the most serious cases, director disqualification, business closure orders, licence reviews in the alcohol, late-night refreshment, taxi and private hire sectors, and publication on the Home Office's list of non-compliant employers. Under the expanded regime, these risks now attach to engagement models that many businesses have historically treated as outside immigration compliance altogether.

Key Takeaways for Employers

This draft code confirms that from 1st October 2026, right to work compliance stops being a pure HR onboarding exercise and becomes a whole-of-business issue spanning HR, procurement, legal and operations. Businesses should act now to:

⚬ Map your workforce beyond employees. Identify everyone performing work or services for your business: casual and atypical workers, individual contractors, agency and outsourced labour, and anyone engaged via platforms. Classify each against the new definitions.

⚬ Audit contracts for substitution clauses. Substitution clauses have often been included to support self-employment status. Each one now carries a compliance obligation. Decide whether to retain them with proper controls or remove them.

⚬ Review your supply chain contracts. If you contract to provide services to clients and use other businesses' labour to deliver them, your contracts need the prescribed written statement terms: mandated checks, sub-contracting consent, audit rights, enforcement provisions and Home Office co-operation obligations.

⚬ Plan identity verification. Consider what proportionate systems your business needs to ensure the person doing the work is the person who was checked, particularly for substitutes and multi-site or shift-based workforces.

⚬ Check your digital provider. If you use a digital verification provider for checks, confirm it will hold RtW DVSP registration on the OFDIA register before October.

⚬ Protect your sponsor licence. Sponsors should treat the expanded regime as a licence-critical risk and build it into their compliance frameworks now.

⚬ Train beyond HR. Procurement and commercial teams negotiating labour supply and services contracts need to understand these requirements as well as HR does.

The code remains in draft and some detail may change before October, with supporting Home Office guidance still to follow. But the direction of travel is settled, and three months is not long to re-paper supply chain contracts and stand up new verification processes.

Next Steps

If you would like to discuss how the expanded regime affects your business, or need support reviewing your contracts and right to work processes ahead of 1st October 2026, please contact Chris Harber, Partner and Head of Immigration, at charber@boyesturner.com.

The government has launched the Visa Fees Reimbursement Scheme for Scale Ups, which reimburses eligible visa application fees for high-growth businesses hiring from overseas. The scheme opened on 9th June 2026, and applications are accepted from 16th June 2026.

It is aimed squarely at scale-ups in three priority sectors and is designed to take some of the cost out of recruiting international talent at the point it matters most: when a business is growing quickly and needs people in post.

What the Scheme Covers

Qualifying businesses can claim up to £25,000 a year, with a maximum of £5,000 for each international hire and their dependants. A few points are worth pinning down:

⬩➤ It reimburses visa fees incurred on or after 9th June 2026 under the Skilled Worker, Global Talent and Scale-up routes.

⬩➤ Funding is finite and awarded first come, first served until the budget runs out.

⬩➤ The sponsoring employer applies, not the worker. Individuals cannot apply directly.

Who Qualifies

To be eligible, a business must meet all of the following:

⬩➤ Be a UK-based scale-up, meaning average annualised growth above 20% in either turnover or employment over a continuous three-year period, starting with at least 10 employees.

⬩➤ Operate in at least one of the three priority sectors: Clean Energy, Life Sciences, or Digital and Technologies.

⬩➤ Hold a valid sponsor licence and have an established UK presence registered at Companies House.

⬩➤ Recruit under one of the eligible routes, pass the Department for Business and Trade’s due diligence checks, and hold a UK bank account to receive payment.

How and When to Apply

Applications are made through the DBT Grants Hub and the scheme runs until 1st March 2027. Applicants are told the outcome within 30 working days, with payment to follow for successful claims. Decisions on eligibility and funding are final, with no appeal.

The reimbursement sits alongside two other measures: fast-track sponsor licence referrals for businesses using the UK Expansion Worker route, and a bespoke “concierge” service to help qualifying scale-ups with regulation, finance and access to talent.

The obvious limits are the narrow eligibility test and the capped, first-come-first-served pot. The sector and growth criteria will exclude most employers, and the funding will not last indefinitely. For businesses that do qualify and are planning overseas hires this year, the sensible move is to confirm eligibility and get an application in early rather than wait.

Boyes Turner immigration team can assess whether your business qualifies and help you prepare a claim. If you would like to discuss it, please get in touch.

The government is considering a new investor visa that would offer UK residency to wealthy individuals investing at least £5 million in priority areas of the economy, available by invitation only. It has not been formally announced, and no timeline or detailed eligibility has been confirmed, however news that the government is considering reopening the route, albeit with more restrictions than previously, will be welcome news to wealth advisors.

What Is Being Proposed

Qualifying investors would commit a minimum of £5 million to priority sectors such as artificial intelligence, clean energy, life sciences and fast-growing UK businesses. In return they would receive three years’ residency, with a path to permanent settlement after that period. The defining feature is that applicants could not apply directly. Candidates would be identified and invited by the Office for Investment, the cross-government unit that sits under Downing Street alongside the Treasury and the Department for Business and Trade, following enhanced vetting and financial scrutiny.

Why Now

This follows the closure of the Tier 1 Investor route in February 2022, which was scrapped over concerns about the source of investment funds and the integrity of the checks behind it. The end of the non-dom tax regime in 2025 then prompted some ultra-high-net-worth individuals to leave the UK, and the government has been looking for ways to attract capital back. It is better understood as a new, tightly controlled route than a revival of the old one. The previous route rewarded passive investment with relatively light scrutiny. What is proposed here is selective, sector-directed and gated by invitation and enhanced due diligence, which addresses the criticisms that brought the Tier 1 route down.

The Wider Picture

The proposal cuts against the grain of recent policy. The immigration system has otherwise moved in a more restrictive direction, with the English language threshold rising to B2 from January 2026 and the standard settlement period potentially extending from five to ten years for most migrants. This is targeted liberalisation for a small, wealthy cohort set against a tightening backdrop, which is part of why it remains politically sensitive and unconfirmed. Until the details of the route are published, high-net-worth individuals weighing a move to the UK still need to look at the routes that exist now, principally Global Talent and the Innovator Founder route. We are monitoring developments and will report once there is firm detail.

If you are considering UK residency and want to understand your current options, Boyes Turner private immigration team can advise. Please get in touch.

The Football Association (FA) has published its Governing Body Endorsement (GBE) criteria for the 2026/27 season, effective from 15 June 2026. There is more of an evolution than a revolution this year, the criteria is largely the same as last year, just with a bit more focus on compliance and the administration of the system.

A Quick Recap

A non-UK / Irish player needs a GBE before a club can assign a Certificate of Sponsorship and the player can work under the International Sportsperson route. There are four ways to secure one: an automatic pass based on international appearances measured against the player’s national team ranking; reaching 15 points under the points table; a referral to an Exceptions Panel; or, where the standard tests are not met, a GBE as an ESC player.

The ESC route was introduced to let clubs sign players who fall short of the standard criteria but are considered elite prospects, with each club holding a limited number of ESC places.

Lower Age Limit for ESC Players

For 2026/27, a player can only be granted a GBE as an ESC player if they were born on or after 1 January 2003, which is effectively an under-23 cohort.

The ESC allocations have remained the same for next season, so four places for Premier League and Championship clubs, and two places for League One & Two clubs. As ever, your English Qualified Player (EQP) minutes determine whether your allocation goes up or down, knowing this data is key to effective use of the ESC route. Clubs can earn up to two additional places (up to the above mentioned thresholds) by developing English-qualified players who win senior or under-21 international recognition.

Once signed, an ESC player can transition to a standard GBE through game time, and the required share of minutes now depends on age. In the Premier League, an under-21 player must play 25% of the club’s qualifying matches and 15% of available minutes, while a player aged 21 or over must reach 30% of minutes. The thresholds rise steeply lower down the pyramid, to between 50% and 70% in the EFL.

Reshuffled League Bandings

The GBE criteria groups domestic leagues into six bands, and the band a league sits in drives the points available for a player’s domestic league minutes, his last club’s final league position and the quality of his current club. The FA has reordered several leagues for 2026/27:

⟢ The Brazilian Série A moves up from Band 3 to Band 2.

⟢ The Turkish Süper Lig moves down from Band 2 to Band 3.

⟢ The Japanese J1 League moves up from Band 5 to Band 4.

⟢ The Slovenian PrvaLiga drops out of Band 5 and into Band 6.

The effect is that an identical playing record is now worth more or less depending on where it was earned. A player arriving from the Brazilian top flight will score better than he would have last season, while one coming from the Turkish top flight will score worse. Clubs scouting these markets should re-run the points calculation under the new bands before committing to a deal.

A New Paragraph 6 on Extensions and Transfers

The 2026/27 criteria insert a new paragraph 6 dealing with extensions and transfers of an existing GBE. An application to extend or transfer a GBE can now only be made under the same role under which the individual was originally endorsed. If the individual is moving into a different role, for example a development coach who becomes a first team coach, they must satisfy the full criteria for that role from scratch rather than carry across their existing endorsement. It removes any assumption that an endorsement travels with the individual regardless of how their role changes.

No Second Attempt Under Different Criteria After a Rejection

The FA has also closed off a route that some clubs had used to get a second bite. Previously, if a player was refused a GBE, the club could not reapply for that player in the same transfer window unless his circumstances changed. The new wording adds three important words, “under any GBE Criteria”, so a refusal now blocks any further application for that player in the window, including an attempt under a different set of criteria such as the ESC route. In other words, a club can no longer fail the standard test and then pivot to ESC for the same player mid-window. Getting the application right first time matters more than ever.

Costs and Next Steps

The administration fee remains £500 plus VAT per application, and an Exceptions Panel costs £5,000 plus VAT.

These changes are far from radical, however there are some procedural changes which could catch clubs out if they are not aware of the changes. Clubs should also remember the practical deadline: applications must reach the FA by midday on transfer deadline day to be processed that day, so leaving recruitment late carries real risk.

Boyes Turner immigration team advises clubs, players and agents on GBE applications and the International Sportsperson route. If you would like to discuss how the new criteria affect your plans, please get in touch.​​​​

We are delighted to invite you to the next 10th edition of the FLINN CUP, taking place during the first weekend of September in Ostend (4-5 September 2026).

The FLINN CUP is a friendly and inclusive sailing event, open to all - whether you are an experienced sailor or simply looking to enjoy a unique weekend with colleagues, clients or friends.

What’s New This Year?

We are pleased to introduce a mediation seminar on Friday afternoon, organized by MAD | Make A Deal® and hosted by the Port of Ostend followed by a dinner at the Royal North Sea Yacht Club - offering a great opportunity to exchange, learn and connect in a relaxed setting.

Weekend Program:

⚬ Friday 4 September: Mediation Seminar + Dinner at the Club;

⚬ Saturday 5 September: Yacht Regatta or Guided “The Crystal Ship” Walking Tour for non-sailors, plus

⚬ Saturday & Sunday 5-6 September: Catamaran Competition.

Why Join?

⚬ A unique mix of networking, team-building and sailing;

⚬ Open participation with your teams, clients and personal contacts and

⚬ No sailing experience required (experienced skippers provided).

Participation Package Includes:

✦ Mediation seminar on Friday;

✦ Experienced skipper for each team;

✦ Insurance via Ostend Sailing vzw;

✦ Membership of Ostend Sailing (incl. 10% discount on beverages in 2026);

✦ Lunch on board;

✦ Aperitif & BBQ after the regatta;

✦ 2 drinks per person (wine, beer or soft drinks) and

✦ Visibility for your company (website, social media, rankings, media content).

The full program is available here: https://flinn.law/wp-content/uploads/2026/06/FOLDER-FLINN-CUP-10th-EDITION-2026-RNS.pdf

The registration form is available here: https://flinn.law/wp-content/uploads/2026/06/REGISTRATION-FORM-FLINN-CUP-10th-EDITION.xlsx

➤ If you have any questions, please contact ludovic.foret@flinn.law

Registration Deadline: 15 July 2026

We look forward to welcoming you to what promises to be a memorable weekend — both on and off the water.

On 26 May 2026, France enacted a new law aimed at simplifying economic life and improving the business environment.

This reform introduces a broad set of measures designed to reduce administrative burdens, facilitate commercial transactions and accelerate economic projects[1].

For both domestic and foreign investors, the key question is not only what has changed, but how these changes affect business operations in practice.

A Structural Reform With Broad Scope

The law is particularly wide-ranging, covering multiple aspects of business activity - from administrative procedures to dispute resolution and industrial development.

It is structured around several key pillars, including:

. simplification of administrative procedures;

. improved access to public procurement;

. facilitation of dispute resolution;

. support for industrial and infrastructure projects.

Its overarching objective is to make the French legal and economic environment more flexible, predictable and efficient.

Key Measures Impacting Businesses

1. Reduced Administrative Burdens

The law introduces a range of measures aimed at simplifying daily business operations, including the removal or streamlining of certain administrative requirements.

The intention is clear: allow companies to focus on their core activity rather than compliance - heavy formalities.

2. Easier Access to Public Procurement

Access to public contracts is expanded through:

. simplification of procedures;

. progressive centralisation of public procurement on a single digital platform.

This development creates new opportunities, particularly for SMEs and foreign companies seeking to enter the French market.

3. Strengthened Mediation With Public Authorities

One of the most significant developments is the generalisation of mediation in disputes involving administrative authorities.

The law provides that:

. mediation may interrupt appeal deadlines;

. limitation periods are suspended during mediation.

This represents a shift towards amicable dispute resolution, reducing reliance on formal litigation.

4. Simplification of Business Transfers

The reform simplifies certain aspects of company sales and transfers, notably by reducing information obligations vis-à-vis employees in some cases.

This may facilitate transaction timelines and reduce legal complexity in M&A operations.

5. Acceleration of Industrial and Infrastructure Projects

The law introduces measures to support major economic projects, including industrial facilities and data centres.

(https://justice.pappers.fr/loi/JORFTEXT000054131304)

By easing regulatory constraints, France aims to attract investment and accelerate strategic projects.

Practical Implications for Companies

While the law is framed as a simplification reform, it also reshapes how businesses interact with public authorities and manage risk.

A More Flexible but Still Structured Environment

Simplification does not eliminate legal risks.

Companies must adapt their compliance strategies, particularly in areas where formal requirements have been reduced or modified.

A Shift Towards Negotiation and Mediation

The development of mediation mechanisms is likely to:

. encourage early settlement of disputes;

. reduce procedural costs;

. change litigation strategies.

For companies, this creates opportunities to resolve disputes more efficiently - but also requires anticipating negotiation dynamics.

New Opportunities for Market Entry

The easing of access to public procurement and the acceleration of large-scale projects create:

. new business opportunities;

. increased competition for contracts.

Foreign investors may particularly benefit from a more accessible framework.

To conclude, the 2026 Business Simplification Law marks a significant evolution of the French legal framework.

By combining administrative simplification, enhanced access to markets and a stronger focus on mediation, the reform seeks to modernise the way companies operate in France.

However, beyond simplification, the law introduces new strategic considerations - particularly in dispute resolution and regulatory compliance - that businesses must carefully navigate.

How We Can Assist?

DÉFIS AVOCATS supports French and international clients with:

. navigating regulatory changes in France;

. structuring transactions and projects;

. managing disputes and mediation processes;

. developing practical, risk-based legal strategies.

[1] https://www.legifrance.gouv.fr/eli/loi/2026/5/26/2026-403/jo/texte

On June 4, 2026, Lawrope successfully held its Annual General Meeting in Istanbul, Türkiye. While combining on-site presence with virtual attendance, leadership outlined the alliance’s milestone achievements over the previous year and detailed the strategic roadmap for the upcoming term.

Navigating the Future: Excerpt From Robertson Emerenciano’s Address as Chairman of Lawrope’s Board of Directors

"It is my great pleasure and honor to welcome all of you to Lawrope AGM 2026. The meeting this year it's being held in-person in Istanbul, Türkiye, and virtually for those joining remotely from different parts of the world.

First and foremost, I would like to express my sincere gratitude to our local member, AVK - Lawrope's newcomer. We are truly delighted to hold Lawrope AGM 2026 in Istanbul, Türkiye, and to have the opportunity to experience the hospitality, professionalism and friendship of AVK.

Meanwhile, I would like to extend a special thank you to Mr. Haluk Avci, Chairman and Founder of AVK. Through his vision, leadership and entrepreneurial spirit, he has built one of the most respected legal firms in Türkiye. We are honored that he has welcomed Lawrope to his country and graciously accepted to host Lawrope AGM 2026.

My sincere thanks also goes to Mr. Varol Senel, Senior Partner of AVK, whose commitment, dedication and tireless efforts made the integration of AVK into our network possible. From the very beginning, Varol demonstrated a genuine belief in the value of international cooperation and in the opportunities that Lawrope creates for its members.

I would also like to recognize Mrs. Türkan Avci and the entire AVK team. Organizing an international event of this nature requires an enormous amount of work behind the scenes and their efforts in coordinating the logistics, operations, and countless practical details, have been instrumental in making this meeting possible. We are deeply grateful for their support and hospitality.

As Chairman of the Board of Directors of Lawrope for the 2025/2027 term, I would also like to express my sincere appreciation to my fellow members of the Board of Directors. The responsibilities entrusted to me could not be fulfilled without their valuable contributions, experience, guidance and unwavering support. Working alongside colleagues from different jurisdictions, legal traditions and cultures is a daily challenge, but it is also one of the most rewarding aspects of our organization. Our diversity broadens our perspectives, enriches our discussions and ultimately makes Lawrope stronger.

I would additionally like to offer a special word of thanks to Marta Guimarães. Throughout the preparation of this annual meeting and all long the last year, Marta has demonstrated exceptional dedication and commitment, ensuring that every detail was carefully planned and coordinated. This year's meeting is being hold in a hybrid format, combining both in-person and virtual attendance, which adds additional layers of complexity to the organization. Her efforts, along with the support of many others, have been essential to the success of Lawrope AGM 2026.

Furthermore, I would also like to thank all the members who have traveled to Istanbul, Türkiye, to ensure their physical presence reflecting the importance placed in the relationships we continue to build together. At the same time, I also want to acknowledge and give thanks to those who have reserved time in their busy schedules to participate virtually since, for for numerous reasons, they were unable to attend in person. Regardless of where we are physically located today, we are united by the same commitment to the continued growth and success of Lawrope.

Our annual meeting represents one of the most important moments in the life of our organization. It is an opportunity not only to review our achievements and challenges over the past year, but also to define our priorities for the future. Our work includes discussing strategic initiatives, membership development, business opportunities, marketing and communication projects, financial matters, governance issues and the continued evolution of our network. All this while upholding the importance of the business and social moments planned by AVK within Lawrope AGM 2026.

I encourage all of you to participate actively, share your ideas openly and contribute constructively to our discussions. The strength of Lawrope has always come from the engagement of its members and from our willingness to learn from one another.

I am confident that the diversity of perspectives, experiences and cultures represented physically in the meeting room - and virtually - will lead to thoughtful debate, practical solutions, stronger professional relationships and meaningful decisions that will help positioning Lawrope for continued success.

Thank you once again for being here, whether in Istanbul or virtually. I wish all of us a productive, inspiring and successful annual meeting, filled with meaningful discussions, valuable connections and decisions that will help shape an even stronger future for Lawrope.

Welcome to Lawrope AGM 2026! Let us begin!"

 

In March of this year, the government published its much-awaited report on the use of copyright-protected works for the development of AI systems, following its earlier public consultation on the matter. Whilst helpful in setting out the government’s thought processes and priorities, the report stops short of proposing any immediate legislative change or reform. For now, things remain as they are, and there remains the ever-increasing need to best balance the conflicting interests of supporting creativity and encouraging innovation.

The Government’s AI Copyright Consultation and Report

The report drew on the responses of just over 11,500 people from the 2024 consultation, spanning both the technology and creative industries.

The consultation, and subsequent report, set out four policy options the government is considering:

⚬ Option 0 - Do nothing (maintain the status quo)

⚬ Option 1 - Strengthen copyright by requiring licensing in all cases.

• This would mean that AI models could only use copyright works where it had an express licence to do so.

⚬ Option 2 - Introduce a broad text and data mining (TDM) exception.

• This would introduce a new exception to copyright for “data mining”. A text and data mining exception would allow AI models to undertake text and data mining of copyrighted works, with no right for the copyright holder to reserve their rights or “opt out”.

⚬ Option 3 - Introduce a TDM exception with an opt-out mechanism.

• The same as Option 2, but with the ability for a rights holder to reserve their rights or “opt out”.

The government initially stated a preference for option 3 but following the consultation and the publishing of the report, this is no longer its preferred approach. Those in the creative industries raised concerns about the disproportionate burden this option would place on rights holders; whilst AI developers questioned the practical value of such reform, noting that widespread opt-outs would likely undermine its effectiveness.

The most supported option from the consultation was Option 1, although it must be noted that many respondents were from the creative industries. The least favoured option was Option 2.

Core Findings From the Government’s AI Consultation

The report is lengthy but helpful in setting out the government’s thought process, the specifics of the views on either side of the debate, and the next steps the government plans to take. In particular, the following key themes are discussed in the report:

Transparency: The majority of respondents to the consultation argued that AI developers should disclose the sources of their training material. From the creative industries, there was strong support for mandatory standards on transparency. Technology companies also supported transparency but argued that commitments should be high-level and industry-led, to help ensure they are proportionate. The government proposes to continue monitoring the effects of transparency rules in other countries. It also proposes to work with industry experts to develop best practices, which will inform any future potential legislation.

Licensing: Many stakeholders felt the government should not introduce legislation and that it was not the government’s place to intervene in the licensing market, which should continue to be a commercial negotiation between the parties involved. Instead, creative sector stakeholders noted that the government should focus on ensuring that the market conditions enable licensing to flourish. Some expressed concern about who would benefit from licensing and argued for fairer licensing outcomes between large organisations, individuals, and SMEs. The government proposes not to intervene in the licensing market at this stage, instead proposing to monitor the market as it develops. It will keep approaches to licensing under review, whilst also monitoring global developments and judicial outcomes.

Enforcement: The government wishes to ensure that the UK continues to have a competitive enforcement framework. Any new enforcement measures, if introduced, must be accessible to rights-holders of all sizes, providing effective redress while remaining proportionate. The government proposes to continue working with partners, including law enforcement and the judiciary, to help ensure the UK enforcement framework remains fit for purpose.

Computer-generated works: In the UK, there are existing copyright protections for computer-generated works created without a human author. Most people who responded to this question in the consultation considered that works created solely by AI should not be protected and supported the removal of this protection for such works, while retaining protection for AI-assisted works. The government proposes to continue to monitor the use and impact of protection for wholly computer-generated works. Further, in the absence of evidence of its ongoing value, the government proposes that protection for computer-generated works in existing legislation should be removed.

Digital replicas: Given the ease with which AI can now replicate someone’s voice or face, there is some support across sectors for enhanced protections for a person’s image and voice. The government plans to explore a range of options for addressing these risks while protecting the potential of this technology to support legitimate innovation. This will include consideration of whether it would be beneficial to introduce a new digital replica or personality right.

What Happens Next for AI Copyright Reform?

Whilst the government cannot be criticised for listening to the consultation responses, we are left in a position where no change is imminent, at least in the short to medium term. The government stated that there will be no change until there is a stronger evidential basis that reforms will support both economic growth and wider societal objectives.

If you need advice on your copyright, intellectual property rights or obligations, either as a creative or an AI business, please contact the commercial and technology team.

The Competition & Markets Authority (CMA) has released guidance for businesses regarding adoption of Agentic AI in consumer facing contexts. Within the UK, AI is being increasingly adopted by businesses to streamline workflows and enhance customer experiences. Within its guidance, the CMA acknowledges the UK’s position as the third largest AI market globally but emphasises the need for clear governance, strategy and assurance of compliance within AI adoption. This guidance provides crucial reminders surrounding liability for AI agents, consumer law protections to consider and how to mitigate risks of AI adoption.

What Is Agentic AI?

Agentic AI does not have a specific individual quality or technical definition. Instead, it is understood as operating differently to traditional AI models which act on pre-defined, automated processes. For example, a commonly adopted use of traditional AI is retail chat bots, which have a limited role responding to consumer questions within defined pre-set answers. Alternatively, Agentic AI acts with increased flexibility, with the ability to make judgments based on the surrounding context and focuses more on outcomes rather than operating a task in isolation. Examples include independent sourcing of deals for consumers, autonomously making payments on a consumer’s behalf, or assessing goals and summarising necessary tasks to achieve these.

How Businesses Are Using Agentic AI in Consumer Facing Services

Within the UK, there has been an increase in the use of Agentic AI but currently adoption remains largely outside of the consumer sector. However, with the potential efficiencies and benefits including hyper-personalisation of consumer experience, lower prices and bespoke deals, it is anticipated businesses will look to adopt this next. Alongside the potential benefits, the guidance emphasises the importance of safeguards to ensure consumer trust and confidence and minimise hallucinations.

A hallucination is when AI generates an inaccurate output (e.g. a legal case which does not exist). Hallucinations are considered a major threat when using AI, with consumer watchdogs such as Which? warning of hallucinations they have found in generative AI programmes. This issue is particularly pertinent in the consumer context, if hallucinations lead to consumers purchasing goods or services they otherwise wouldn’t have. Consumer law restrictions also apply to consumer facing AI agents. Consumer law provides key protections including restrictions on misleading consumers, omitting material information and transparency requirements. Therefore, platforms where AI agents are misleading or manipulating consumers, by providing incorrect information, undue pressure and/or using deceptive design methods (e.g. having a small cancellation box in the corner of the user’s screen), would be in breach of consumer law. Crucially, businesses are responsible for any AI agent’s actions.

Whilst the CMA has emphasised it does not agree with a one-size-fits-all regulation for AI use, it is focused on identifying benefits and risks of AI and monitoring where further protections would be beneficial. The guidance emphasises the importance of carefully using AI in consumer facing settings and reminds businesses to consider the purpose of AI systems purchased and how to mitigate potential risks.

Key considerations referenced for businesses when implementing AI include:

▸ Ensuring regular human oversight and test the AI system frequently to spot any errors or biases and unintended consequences;

▸ Training the AI system on accurate information and on consumer law. Systems are only as useful as the data they are built on and the CMA references data mobility as a potential benefit to Agentic AI, to avoid biases and provide the most accurate offers, etc., to consumers; and

▸ Clearly communicating to consumers where and how AI is used, including clear labelling of AI content.

Ensuring Compliance With UK Consumer Law

The CMA warns that any use of AI needs to be compliant with consumer law and cites the CMA key principles including transparency and accountability. Crucially, fines for breaches of consumer law can be up to 10% of global turnover under the Digital Markets, Competition and Consumers Act (DMCCA). For any use of AI in the EU, please be aware of the additional restrictions under the EU AI Act.

Alongside this, it is not clear how certain laws will apply in the context of AI. For example, Which? has queried if the protections offered by Section 75 (the credit card company’s joint and several liability for breach of contract or misrepresentation by the trader) and chargeback protections would apply to purchases made on an AI platform or following an AI recommendation.

Next Steps for Businesses Adopting Consumer Facing AI

If you need advice on the deployment of AI in consumer contexts or general consumer law advice, please get in touch with the Commercial and Technology team at commercialtechnology@boyesturner.com.

As is currently the case in the canton of Zurich and the cities of Lausanne and Lucerne, several cantons and cities already have a right of first refusal in place or are planning to introduce one for the benefit of the public sector. In doing so, they are influencing the real estate market – in some cases selectively, but increasingly also in a more comprehensive manner

Definition and Purpose of the Right of First Refusal

The local authority’s right of first refusal enables local authorities to acquire land on a priority basis when it is put up for sale, in order to fulfil public duties such as housing construction or infrastructure projects. It serves the purposes of land policy and urban development.

Practical Examples

In the city of Lucerne, the right of first refusal has been incorporated into the housing policy debate. The City Council intends to create or commission the construction of additional, and above all, social housing in the coming years. Preparations are currently underway in the political arena to introduce a municipal right of first refusal for properties.  The City Council’s counter-proposal to an initiative by the SP City of Lucerne provides that the city may enter into the purchase contract in the event of sales of larger properties, particularly where the vacancy rate is 1.5% or lower. The referendum on this will take place on 14 June 2026. If approved, the right of first refusal would take on significantly greater importance in the city of Lucerne in future.

The city of Lausanne already has concrete experience in this area: there, the right of first refusal has been exercised in at least 14 cases to date. Even if this figure appears small in relation to around 500 transactions, it shows that the local authority can use it to influence the property market. In the cases concerned, private or commercial prospective buyers were also bypassed.

Right of First Refusal in Private Law

In private law, too, the right of first refusal is a well-known security instrument in connection with the acquisition of real estate and residential property. It may be agreed by contract and must be notarised to be valid (Art. 216(2) of the Swiss Code of Obligations). The right of first refusal may be exercised if the property is sold or if a legally equivalent transaction takes place (Art. 216c para. 1 CO).

Impact on the Property Market

Given current developments, the right of first refusal is taking on greater significance. Its introduction can have a lasting impact on existing market and power dynamics in favour of the public sector. The fact that only a few public bodies can exercise the right of first refusal and that these possess considerable financial resources gives them a clear advantage. Given the ongoing housing shortage and political initiatives to promote affordable housing, the already challenging competitive situation in the property market is being further affected.

For any questions relating to the sale or purchase of a plot of land or a flat, and in particular regarding rights of first refusal, the attorneys-at-law of Pilatushof AG will be happy to assist you.

 

To ensure that, in the event of incapacity, the Child and Adult Protection Authority does not appoint an unknown person as a guardian, a lasting power of attorney can be drawn up to stipulate that decisions – such as the sale of a property – are to be taken by a trusted person of one’s own choosing

Legal Situation Without a Lasting Power of Attorney

In the absence of a lasting power of attorney, the right of representation generally lies solely with the spouse. However, this covers only day-to-day decisions, such as opening the post, paying bills or completing tax returns. Actions going beyond this – such as increasing a mortgage or selling a property – are not covered by the statutory right of representation. If such decisions are nevertheless necessary and there is no lasting power of attorney, the Child and Adult Protection Authority intervenes. It appoints a guardian to represent the person lacking capacity in matters that go beyond the spouse’s powers.

The situation is different for unmarried couples: there is no statutory right of representation. Without a lasting power of attorney and the relevant powers of attorney, a cohabiting partner can neither act legally on behalf of the person lacking capacity nor obtain information about their state of health. In such cases, the Child and Adult Protection Authority is obliged to appoint a guardian.

To be able to make decisions on behalf of a cohabiting partner who lacks capacity, it is advisable to draw up a lasting power of attorney.

Lasting Power of Attorney

A lasting power of attorney ensures that, in the event of a person becoming incapable of making decisions, the Child and Adult Protection Authority does not appoint an unknown person as their guardian. Instead, it specifies who is to act on their behalf.

The appointed person makes decisions regarding personal, medical and financial matters and acts on behalf of the person concerned in dealings with authorities and third parties. The lasting power of attorney only comes into effect when the person concerned is no longer able to make decisions for themselves. The lasting power of attorney is then reviewed and validated by the Child and Adult Protection Authority. Upon successful validation, the appointed representative is granted the right to make decisions in the best interests of the person lacking legal capacity and can identify themselves accordingly to authorities and third parties.

The content of the lasting power of attorney can be determined on an individual basis, and specific instructions can be given to the appointed person, for example regarding a preferred care facility. It is also recommended to appoint a substitute in case the appointed person is unable or unwilling to carry out the role in whole or in part.

Forms of a Lasting Power of Attorney

For a lasting power of attorney to be legally valid, certain formal requirements must be met. It may either be drawn up in one’s own hand (in the same way as a will) or be officially certified.

If drawn up in one’s own hand, the lasting power of attorney must be written entirely by hand, dated and signed. Alternatively, the lasting power of attorney may be officially certified by a notary.

Other Useful Documents

In addition to a lasting power of attorney, it may be advisable to grant each other powers of attorney so that you can act on behalf of your partner even whilst you are still of sound mind. You can grant a general power of attorney or, for example, a power of attorney specific to banking matters. These powers of attorney remain valid as long as you are of sound mind and they are not revoked.

A living will is also recommended. This sets out how you wish to be treated medically should you ever be unable to express your wishes yourself. It can also specify which individuals are authorised to receive information about your state of health.

For any questions regarding advance planning and the preparation of a lasting power of attorney, the notaries of Pilatushof AG will be happy to assist you.

 

At AGM Abogados, we once again rank among the law firms with the highest turnover in Spain, according to the annual ranking published by Expansión, one of the leading reference classifications within the national legal sector.

In the edition corresponding to the latest financial year, we have consolidated our presence in this ranking and recorded an increase in our overall revenue, reflecting the positive evolution of our activity and the continued trust of our clients in an increasingly complex economic and legal environment.

Our inclusion in the Expansión ranking highlights the strength of our growth model, which is based on the specialisation of our practice areas, constant adaptation to market needs and a firm commitment to technical quality and legal rigour.

This growth has been accompanied by the progressive strengthening of our teams, reflecting our ongoing commitment to talent as a key element in the firm’s development. The addition of new professionals responds to a strategy aimed at reinforcing key practice areas and ensuring the highest quality legal advice, consolidating a stable and attractive professional environment.

The increase in overall revenue and the evolution of our teams are the result of a strategy focused on long-term sustainable development, combining client proximity, innovation and professional excellence.

With this renewed presence in the Expansión ranking, at AGM Abogados we reaffirm our position as one of the relevant law firms in the Spanish legal market and our commitment to a solid, stable project aligned with the highest standards in the sector.

About the Annual Expansión Law Firm Ranking

The annual ranking published by Expansión is one of the main reference points within the Spanish legal sector. The report analyses the performance of leading law firms based on various indicators, including revenue volume, productivity and employment trends, offering a comprehensive overview of the state and competitiveness of the legal market.

AGM Abogados has further strengthened its position in the 2026 edition of the international Legal 500 directory, achieving significant progress in key strategic areas and securing the inclusion of a new practice in the rankings.

One of the most notable milestones this year is the advancement of the Dispute Resolution practice, which moves up to Tier 4, improving on its previous ranking. This progression reflects the consolidation of the team led by Sergio López, Guillermo Bayas, Miguel Noriega and Gregorio Riber in handling complex litigation, as well as their growing recognition in the market.

Meanwhile, the Tax practice maintains its Tier 6 ranking, demonstrating the stability and consistency of a team led by Jordi Rovira, Leonardo Cárdenas and Ignacio Ruiz, who continue to support clients in an increasingly demanding tax environment.

As a new development, the firm has entered the ranking for the first time in the Commercial, Corporate and M&A category, achieving a Tier 5 position. This new ranking, led by Francisco Lacasa, Alex Carbonell, Julio Rocafull and Julio Menchaca, reinforces AGM Abogados’ commitment to providing comprehensive advice on corporate transactions and to further developing this practice area within the firm.

These results reflect the ongoing efforts of our teams and AGM Abogados’ commitment to delivering practical, client-focused advice. We are proud to see our core practice areas continue to grow and strengthen, and to welcome new areas, such as Commercial, Corporate & M&A, into the Legal 500 rankings.

View the full 2026 ranking here.

For further information or enquiries, please do not hesitate to AGM Abogados.

AGM Abogados has once again been recognised in the 2026 edition of the prestigious Chambers Europe guide, further consolidating and expanding its position as a leading firm in the Spanish legal market.

New Distinctions and Improvements in Firm Rankings

• Corporate/Commercial: Barcelona – Band 5

For the first time, AGM Abogados has been ranked in the Corporate and Commercial category, one of the key areas of business legal advice. Led by Francisco Lacasa, Álex Carbonell and Julio Menchaca, the team has grown steadily thanks to its comprehensive advice to national and international companies on high impact corporate, commercial and contractual matters.

• Dispute Resolution: Barcelona – Band 5

The Litigation and Arbitration department secures its position in Chambers for the second year in a row. The leadership of Sergio López and Guillermo Bayas continues to reinforce AGM Abogados’ reputation as a trusted firm for companies facing court disputes and arbitration proceedings.

• Restructuring & Insolvency: Barcelona – Band 3

The Restructuring and Insolvency team has moved up to Band 3, underscoring the recognition earned by the Crisis Management and Business Continuity department. Under the guidance of Francisco Lacasa and Julio Menchaca, the team has strengthened its standing in insolvency proceedings, restructuring plans and distressed M&A transactions.

Individual Recognitions

• Dispute Resolution: Barcelona

Guillermo Bayas – Band 4: His inclusion in the rankings highlights his strong track record in complex litigation and commercial arbitration.

• Employment: Barcelona

Jonathan Gil – Band 4: His first ranking acknowledges his expertise in employment disputes, collective negotiations and strategic advice to employers.

• Restructuring & Insolvency: Barcelona

Francisco Lacasa – Band 3: He reaffirms his position for his outstanding work in corporate restructurings and insolvency procedures.

Julio Menchaca – Up and Coming: This recognition reflects his growing leadership in insolvency matters and his involvement in high level transactions.

A Testament to Our Clients’ Trust and Our Team’s Commitment

Chambers and Partners’ rankings result from a rigorous evaluation process based on the most significant matters handled over the past year, as well as independent interviews with clients and industry professionals.

These achievements not only recognise the technical excellence of our teams but also reaffirm the firm’s commitment to offering high quality, accessible and results driven legal advice.

At AGM Abogados, we extend our sincere gratitude to our clients for their continued trust, and we congratulate all the recognised professionals and the teams in Corporate, Litigation and Arbitration, Employment, and Crisis Management and Business Continuity. Their dedication, effort and strategic vision have been key to reaching these milestones.

In January 2026, the Brazilian National Data Protection Authority (ANPD) issued Resolution CD/ANPD No. 32, recognizing the European Union as an international organization that ensures an adequate level of protection for personal data under the Brazilian General Data Protection Law (LGPD).

This decision represents a significant step forward for Brazil, aligning it more closely with leading international data protection regimes and contributing to the reduction of regulatory complexity and compliance costs, particularly for companies with global operations or frequent data flows involving Europe.

What Does This Mean in Practice?

From an objective standpoint, the resolution allows international transfers of personal data from Brazil to the European Union to rely directly on the adequacy mechanism provided for in Article 33, item I, of the LGPD. In certain operations, this means that the adoption of Standard Contractual Clauses (SCCs) established by the ANPD as an annex to Resolution CD/ANPD No. 19 of August 2024 is no longer legally required.

The recognition covers all Member States of the European Union, as well as Iceland, Liechtenstein, and Norway - countries that are part of the European Economic Area - along with the institutions, bodies, and agencies of the European Union itself.

However, this decision does not apply to transfers carried out exclusively for purposes of public security, national defense, state security, or criminal investigation and prosecution. In such cases, other international data transfer mechanisms remain necessary.

Furthermore, the adequacy decision does not eliminate the obligation to comply with the other requirements set forth in the LGPD. Companies remain responsible for ensuring that personal data processing is based on valid legal grounds, in compliance with the principles of the law, information security obligations, and data subjects’ rights.

Despite the benefits brought by the decision, the ANPD itself has provided for the continuous monitoring of the European Union level of protection and the reassessment of adequacy within a period of up to four years. This requires companies to maintain ongoing attention to regulatory developments.

Finally, with respect to transfers of personal data to countries not covered by the adequacy decision, or in scenarios involving the absence of equivalent legislation, onward transfers, or governance and risk mitigation strategies, the adoption and maintenance of specific contractual clauses - such as SCCs - remain legally advisable.

An important point that still goes unnoticed by many companies

According to Cecília Freitas of Emerenciano, Baggio & Associados – Advogados, most companies are still unaware that cloud data storage, data transfers for hosting and storage on servers located abroad, as well as the use of international systems in which data processing and storage occur outside Brazil, constitute international transfers of personal data and are fully subject to Article 33 of the LGPD, with all applicable requirements and legal mechanisms.

The adoption of internal administrative measures to regularize these transfers is urgent, especially considering that the ANPD continues to supervise and monitor compliance with the LGPD by companies in Brazil, including with respect to international data flows.

In summary, Resolution CD/ANPD No. 32 represents a concrete opportunity to simplify international data transfers with the European Union, but it does not eliminate the need for a careful, case-by-case legal analysis. The regulatory benefit exists, provided it is properly classified, documented, and supported by an appropriate data protection governance strategy.

If your company engages in international data transfers as part of its activities, reviewing data flows, contracts, and internal policies in light of this new decision is essential to reduce regulatory risks and to take advantage of the positive effects of adequacy.

The Digital Law team at Emerenciano, Baggio is available to support this assessment in a technical, secure manner aligned with best regulatory practices.

This content is for informational purposes only and does not constitute, nor should it be interpreted as, legal advice, a professional recommendation, or legal guidance for specific situations related to the topics addressed.

The Council of Ministers has recently approved the initiation of the procedure for an extraordinary regularisation process aimed at foreign nationals who were already in Spain in an irregular administrative situation. This is a broad-reaching measure intended to address an established social and administrative reality, providing legal certainty both to those affected and to the immigration system.

Although the final regulatory framework will be enacted by Royal Decree, the essential elements of the process have already been released, allowing for an initial legal and practical analysis of its scope and of the groups who may potentially benefit.

1. Context and Purpose of the Extraordinary Regularisation

This regularisation is part of a migration policy aimed at the effective integration of foreign nationals who already live and work in Spain but have been left outside the ordinary residence mechanisms provided for under the Immigration Regulations.

The stated objectives of the measure are to:

• Acknowledge the rights of people who already form part of Spanish society.
• Reduce prolonged administrative irregularity.
• Facilitate entry into the labour market under lawful conditions.
• Provide legal stability for both workers and companies.

This is not an isolated exceptional mechanism, but rather a recognised tool within the Spanish immigration system, used at various moments when social realities have exceeded the capacity of ordinary administrative channels.

2. Cut-Off Date and Eligible Individuals

A key element of the process is the cut-off date, set at 31 December 2025.

Foreign nationals may be eligible if they:

• Were in Spain before 31 December 2025, and
• Can prove at least five months’ continuous presence prior to that date.

For applicants for international protection, the requirement is that their application must have been submitted before 31 December 2025, irrespective of its stage of processing.

The regularisation applies regardless of nationality, provided that all regulatory requirements are met, including the absence of criminal records and the individual not posing a risk to public order.

3. Providing Presence in Spain: Beyond Municipal Registration

One of the most significant aspects — and one likely to generate the greatest variety of cases — is how individuals may prove their presence in Spain.

The information released makes it clear that:

• Municipal registration (empadronamiento) is not the only valid form of evidence.
• Presence may be proven through public or private documentation, or a combination of both.

This allows for an individualised analysis of cases where, despite not being registered, applicants have other sufficient evidence (medical, school, banking, employment or administrative documentation, among others).

For this reason, a detailed and strategic preliminary assessment of each case — both legally and documentarily — will be crucial in anticipating potential requests for further information and minimising risks during processing.

4. Type of Authorisation Granted

Successful applicants will be able to obtain:

• A residence permit,
• With automatic authorisation to work from day one,
• Valid throughout Spain and across all sectors.

The initial permit will be valid for one year. Once this period ends, the individual will need to transition into the ordinary categories of the Immigration Regulations, enabling gradual and stable integration into the system.

The procedure also enables the simultaneous regularisation of minor children residing in Spain, reinforcing the protection of family unity as a central element of the integration process.

5. Expected Timelines

Although the Royal Decree must still complete its formal adoption, official information indicates that:

• Applications will likely open in April 2026.
• The application window will remain open until 30 June 2026.

Given the defined timeframe and the expected high volume of applications, it is advisable to prepare documentation in advance, avoiding reactive approaches once the window opens.

6. Practical Recommendations and Prior Legal

From both a legal and practical standpoint, this regularisation requires:

• An individually tailored assessment of each person’s circumstances.
• A robust documentation strategy, particularly in cases without municipal registration.
• Coordination between the person’s administrative, family and employment situation.

For this reason, we recommend seeking specialist legal advice in cases involving non-EU nationals who were in Spain before 31 December 2025 — even if they have been in an irregular situation for years or lack municipal registration.

7. Our Support

The Immigration and International Mobility team at AGM Abogados is closely monitoring the legislative development of this extraordinary regularisation and is already conducting preliminary eligibility assessments for individuals and companies.

We are available to: assess the legal viability of each case; design the most appropriate documentation strategy and accompany clients throughout the entire administrative procedure.

Contact AGM Abogados if you need expert guidance.

AGM Abogados is pleased to announce the appointment of Jordi Abras as a new Partner in the Administrative Law Department at the Barcelona office.

With more than 20 years of experience, Jordi Abras has built a solid career in the field of Administrative and Constitutional Law. A Law graduate from Universitat Pompeu Fabra, he began his career in 2001 in the Administrative and Constitutional Law department at Cuatrecasas. In 2004, he joined PwC, where he spent over a decade working in its Public Law practice. Since 2017, he has served as Partner in Administrative Law at Crowe Legal and Tax until his recent incorporation into AGM Abogados.

His professional experience covers a wide range of administrative law matters: public procurement, administrative and contentious‑administrative proceedings, compulsory expropriations, public subsidies and grants, sanctioning procedures, and the patrimonial liability of Public Administrations, among others. He has also advised public-sector entities on public‑private partnership projects, contributing a strategic perspective focused on achieving effective results.

Jordi combines his professional work with teaching: since 2015, he has been a lecturer in Administrative Law at Esade Law School, as well as in the Master’s Degree for Access to the Legal Profession at ISDE. He also holds an MBA and a Master in Public Administration (EMPA) from Esade Business School.

In Jordi Abras’ own words:

“Strengthening and developing the Administrative Law area at AGM is an exciting professional challenge. I feel I’m arriving at exactly the right moment and in the right place. A firm with excellent professionals, both technically and personally, and with all the necessary tools to provide the best possible advice to clients.

 Administrative Law is present in every aspect of our activity, and in an increasingly complex and intricate regulatory environment, clients need close, honest and effective advice—one that understands their needs and offers the best solution within the regulatory framework applicable to their business.”

His appointment reinforces the Administrative Law Department at AGM Abogados and strengthens the firm’s commitment to technical excellence and the provision of a close, specialised service tailored to the real needs of its clients.

For further information, you can contact Jordi Abras here.

Today marks a historic milestone for global economic integration. The signing of the Free Trade Agreement between Mercosur and the European Union, after more than 25 years of intense negotiations, strategic diplomacy, and trust-building between two of the world's largest economic blocs, demonstrates a shared commitment to boosting trade through the reduction of tariff barriers, thereby creating the world's largest free trade area.

The agreement provides for the gradual reduction or elimination of import and export tariffs on goods and services over the coming years, reaching a market of more than 720 million people. It encourages trade among member countries of both blocs, in which Mercosur countries, on one hand, import manufactured goods incorporating high technological value, while, on the export side, ensure the supply of primary products such as crude oil, coffee, copper and iron ore, pulp, and other commodities.

Negotiations began in 1999 and spanned multiple political and economic cycles in both regions, marked by periods of progress and stalemate that reflected concerns over sanitary and environmental regulations, as well as sensitive productive sectors.

In December 2024, the final text was concluded, resulting in two distinct instruments: the Mercosur–EU Partnership Agreement and the Interim Trade Agreement. In January 2026, the Council of the European Union approved the agreement for formal signature, and today representatives of both blocs formally executed the treaties.

The scale of the commercial relationship between the blocs underscores the importance of strengthening international trade ties. In 2024, bilateral trade in goods between Mercosur and the EU exceeded €111 billion, comprising €56 billion in EU imports from Mercosur and approximately €55.2 billion in EU exports to Mercosur, reflecting a significant increase of over 50% in imports and 25% in exports.

Brazil clearly leads this relationship, accounting for more than 80% of total Mercosur–EU trade volume. In 2024, trade between Brazil and the EU reached approximately €89.5 billion, making Brazil the primary economic engine of Mercosur, followed by Argentina with around €16.4 billion.

Brazil's main EU trading partners in terms of imports, in approximate values, are Germany (€12 billion), France (€6.5 billion), and Italy (€6.4 billion), with these three countries accounting for more than half of total imports. On the export side, Brazil's main destinations are the Netherlands (€10.5 billion), Spain (€8.4 billion), Germany (€6 billion), Italy (€5 billion), and Belgium (€4 billion).

These impressive trade figures clearly demonstrate the relevance of the agreement for all countries involved in international commerce.

Outlook and Next Steps

The signed agreement is subject to legislative ratification by the European Parliament and the national legislatures of EU Member States, as well as by the parliaments of the Mercosur countries. Without this step, the treaty cannot formally enter into force.

Implementation will be gradual, providing for progressive tariff reductions under staggered schedules of up to 10 to 15 years to deepen trade liberalization. As a result, its effects will materialize over a longer economic cycle.

Although this next phase will still require a considerable period for full implementation, the most important point is that the first and decisive step has been taken. For Brazil and Mercosur, this development opens access to one of the world's most important markets and is expected to reduce local production costs due to lower tariff incidence. For the European Union, it strengthens a strategic partnership in the context of a rapidly transforming global economy.

The challenge now lies in transforming this treaty into concrete opportunities for growth, innovation, and sustainable development for all parties involved, while continuing to require political and diplomatic efforts toward a broader and essential reduction of barriers to free trade.

Lawrope has member offices in the various countries covered by the Treaty, allowing importing and exporting companies quick access to the markets of each bloc, offering specialized legal advice for any type of international transaction.

The liability of company directors is not merely a legal concept; it can have direct financial consequences for those who hold the position. With the end of the moratorium that suspended the calculation of losses for 2020 and 2021, claims against directors who fail to fulfil their duties are being revived.

Is your company prepared for this situation?

What Is an Individual Liability Action and Why Does It Matter to You?

An individual liability action, regulated by Article 241 of the Spanish Companies Act (‘LSC’), enables shareholders and third parties to claim compensation directly from directors for direct losses arising from acts or omissions contrary to their duties.

Key Requirements:

• Direct damage to the assets of the shareholder or creditor.
• Wilful misconduct or negligence on the part of the director.
• Causal link between the conduct and the damage.

Important: The company’s insolvency alone is insufficient; direct damage to the assets of the affected party must be proven. This means that directors may be liable with their personal assets.

Who Can File a Claim and in What Cases?

• Shareholders: when they suffer direct damage, such as being deprived of voting rights or denied agreed dividends.
• Creditors: if the director’s actions cause them direct harm. Mere non-payment is insufficient; there must be unlawful conduct (e.g. concealment of information, provision of false data or breach of legal duties).

Common Scenarios:

• De facto closure of the company.
• Losses reducing net assets to less than half of the share capital.
• Failure to comply with insolvency duties.

Why Act Now?

With the end of the moratorium, risks are increasing significantly. A preventive review can protect directors from personal liability and shield the company from costly litigation.

How Can We Help You?

At AGM Abogados, we design prevention and defence plans for directors and companies:

• Audit of directors’ duties and risk exposure.
• Protocols to avoid claims.
• Advice on restructuring and regulatory compliance.
• Defence in legal proceedings.

For further information and trusted legal advice regarding corporate law, get in touch with AGM Abogados here.