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Guides to set up a company, taxation, holdings and international expansion in Europe.
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92Ausbildung in Germany: what it is and how to access dual vocational training
The Ausbildung is the German system of dual vocational training: you study and work at the same time, you earn a salary from day one and you end up with a recognised qualification. It is one of the most direct routes into the German labour market, also for Spanish people. We tell you what it is and how it works.
ReadAustrian backpack: what it is and how the severance fund works
The Austrian severance fund works as an individual account: every month the employer pays 1.53% of gross salary into a fund held in the worker's name, and that money follows them when they change jobs. In Spain it comes up every time dismissing workers is debated.
ReadAuto-entrepreneur in France: how the French regime works
The auto-entrepreneur, now called the micro-entreprise scheme, is the simplest way to work self-employed in France: you register for free, pay contributions as a percentage of your turnover, and keep minimal accounting. It's the natural starting point if you want to test the French market before setting up a SAS.
ReadAverage salary in France: how much you earn by sector and city
The average salary in France is around 2,600 euros net a month full time, some 3,400 gross. The national average is misleading: Paris and technical roles sit well above it, while the rest of the country is much closer to the minimum. Here are the figures and how to use them to budget a subsidiary.
ReadAverage salary in Germany 2026: what an employee earns on average
The average salary in Germany is around 48,000 euros gross a year, some 4,000 a month. That is not the same as the minimum wage, and the spread between sectors and cities is wide. Here is what people earn on average and how to use the figure to budget.
ReadAverage salary in Italy: how much you earn by sector and city
Italy has no statutory minimum wage: pay is set by sector-level collective agreements. To budget a team there you need the average salary as a reference, and that figure hides big differences by region and sector. In 2025 the average private-sector worker earned 32,991 euros gross a year.
ReadAverage salary in Spain: how much you earn by sector and region
The INE published the final results of its Annual Salary Structure Survey in May 2026. The mean annual salary stood at 29,540.26 euros in 2024, 5.3% more than the previous year. If you are hiring your first employee or comparing costs across countries, these are the figures that matter.
ReadBank account in Spain: how to open one as a resident or a foreigner
Opening a bank account in Spain is easier than it looks if you bring the right documents. The difference between being a resident and a non-resident determines the requirements, and since 2017 there is also a right few people know about: access to a basic payment account with a maximum cost of three euros per month.
ReadBenefits in kind: what they are and what they include in 2026
Benefits in kind are payment in goods or services instead of cash: the company car, health insurance, meal vouchers or shares. They are not reserved for multinationals, and the tax authority has precise rules on how much is exempt and how much is taxed.
ReadCollective bargaining agreements in Spain: what they regulate and who they apply to
A collective agreement is the deal between worker and employer representatives that sets pay, hours, bonuses, holidays and leave for a sector or a company. In Spain it binds every company in its scope, whether you signed it or not. If you open a subsidiary, read it first.
ReadCollective redundancy in Spain: the ERE and its compensation
A collective redundancy ('ERE') terminates contracts across a whole workforce or a significant part of it on economic, technical, organisational or production grounds. It is not several dismissals at once: it has legal thresholds, a mandatory consultation period and capped severance of 20 days per year.
ReadDisciplinary dismissal in Spain: grounds and procedure
Disciplinary dismissal is the one that responds to a serious and culpable breach by the worker. If done correctly, it carries no compensation, but the law requires a real cause, written form and strict time limits. A failure on any of those three fronts turns the sanction into an unfair dismissal that is paid with months of salary.
ReadDismissal in Spain: types, severance and deadlines
Dismissal in Spain is designed to protect the worker, and this is evident in the procedural requirements and severance payments. If you are hiring here for the first time, it is advisable to distinguish between a fair and an unfair dismissal and to know the cost of each before making the decision.
ReadDissolving a company in Spain: process, costs and timelines
Stopping invoicing does not close a company. A Spanish SL is dissolved by resolution of the shareholders' meeting, liquidated by a liquidator and extinguished upon its cancellation in the Commercial Registry. If you skip steps, the company remains alive, obliged to file accounts and taxes, and accumulating penalties even if no money moves.
ReadEmployment dismissal in Europe: severance and notice periods by country
If you have or plan to hire employees in Europe, it is worth understanding how dismissal works in each country before you need it. Notice periods, severance and employee protection vary considerably from Portugal to Germany, and a miscalculation can cost you a lawsuit.
ReadEOR (Employer of Record): what it is and how to hire in Europe without a subsidiary
An EOR (Employer of Record) is the company that hires your workers in a country where you have no entity of your own yet. You choose the person and run the day-to-day; the EOR signs the contract, pays the salary and social security under local law. It is the fast route to a foreign team without a subsidiary.
ReadERTE in Spain: types, duration and benefit
An ERTE temporarily suspends contracts or reduces working hours without terminating the employment relationship. It is the route a Spanish company uses when revenue falls or an external cause prevents it from operating, and since the 2021 labour reform it has clearer rules: fewer overtime hours, more training and a commitment to maintain employment.
ReadERTE or ERE: when to use each in Spain
To shrink its workforce a Spanish company has two tools: the ERTE, which suspends contracts or cuts hours temporarily, and the ERE, which terminates them. They are not interchangeable: the law makes you exhaust internal flexibility first, and getting it wrong costs 20 to 33 days per year.
ReadEU Blue Card: requirements, salary thresholds and countries
The EU blue card is the residence and work permit for highly qualified professionals from outside the European Union. If your company is going to hire someone from outside the EU at your European subsidiary, this is the most predictable route. Here is what the system requires in 2026.
ReadGross and net salary: what each one means and how it is calculated
The salary in a job offer is almost never what lands in your account. Social security contributions and income tax come in between, and the gap between what is agreed and what is paid out varies a lot by country. Here is what each figure means and how net pay is calculated from gross.
ReadHealth insurance in Andorra: the CASS and how it works
Healthcare in Andorra works differently from Spain: there is no health card to show at the desk, but a reimbursement system run by the CASS. You pay for the consultation and recover part of it. If you are relocating staff or opening a subsidiary, here is what it covers and what each contract costs.
ReadHealth insurance in Dubai: mandatory, who pays and how much it costs
In Dubai health insurance is not a negotiable extra: it is mandatory to live and work there. The Dubai Health Authority requires every resident to have cover, the employer pays for its staff and the employee pays for their dependants. Here is what it costs and what each tier covers.
ReadHealth insurance in France: Sécurité sociale, PUMA and mutuelle
France has one of the most generous health systems in Europe, but accessing it means understanding three pieces: the Sécurité sociale, the mutuelle and, if you arrive without a job, the PUMA. If you hire your first employee, affiliation and the company mutuelle are obligations of your subsidiary.
ReadHealth insurance in Germany: public or private
In Germany health insurance is mandatory, not optional: everyone must be covered, either by a public scheme or a private insurer. If you are going to work or hire through a GmbH, this applies to you, so understand both routes before choosing.
ReadHealth insurance in Italy: SSN, tessera sanitaria and private options
Italy has a universal public health system, the SSN, funded through taxes. If you hire your first employee at the SRL, cover comes automatically: it is handled with social security registration and costs the company nothing extra. What you need to understand is how each person is enrolled and when payment applies.
ReadHealth insurance in Portugal: SNS, número de utente and private insurance
Portugal has a universal public health system, the SNS, which foreigners access on the same terms as Portuguese residents. The key is registration: the utente number and the type of enrolment decide who pays the bill. If you hire staff through your LDA, cover is included in social security.
ReadHealth insurance in Spain: public healthcare, the health card and 2026 co-payment
In Spain public healthcare covers anyone with legal residence or registered with social security, and emergencies are always treated. If you are hiring in Spain or relocating your team, here is what changes with each hire: coverage, health card and pharmacy co-payment.
ReadHiring employees in Europe: payroll and costs
Hiring employees in Europe is not just signing a contract: each country has its own social charges, minimum wage and payroll obligations. If you have already opened your company in Portugal, France, Germany, Italy, Andorra or Dubai, here are the real costs of having someone on staff and how to manage payroll without opening an office.
ReadHolidays and leave in Europe: days, rules and how they are paid
Minimum annual leave is not the same across Europe, and the gap between calendar and working days misleads more than it seems. If you hire at a subsidiary, getting this right in the contract avoids friction with the team and payroll errors. These are the basic rules by country.
ReadHow to close a company in Europe: dissolution and liquidation
Closing a company is not simply about stopping invoicing. A company is dissolved and liquidated through a process that takes time, and if you leave it halfway you remain obliged to file taxes and answer to the tax authority. Here is what it involves in practice, country by country.
ReadHow to find a job in Germany: channels, CV and selection process
Germany remains one of the labour markets with the highest demand in Europe, and for a Spaniard access is direct: EU free movement allows you to work without a visa or permit. The difficult part is not the paperwork, it is knowing where to look and how candidates present themselves there. This guide covers channels, CV, language and process.
ReadImmigration lawyer: when you need one to hire
Hiring a worker from outside the EU is one of the processes where mistakes are most costly: a poorly prepared application delays the start by months, and hiring without authorization is directly a serious infringement. An immigration lawyer is not always necessary, but it is worth knowing when it is.
ReadLabour law consultancy: what it is, what it includes and when it pays off
A labour consultancy handles the administrative side of having employees: payroll, contracts, registrations and removals with the Social Security, collective agreements and dismissals. It is not only for large companies. From the very first worker, a payroll error or a badly handled dismissal costs more than the consultancy itself.
ReadLegal consultancy: what it is, what it covers and when to hire one
A legal consultancy handles the everyday legal side of a business: contracts, registrations, taxes, claims. It is not just for when there is a lawsuit: most of its work is preventive. For an SME expanding abroad, having an adviser who knows both jurisdictions avoids mistakes that become expensive later.
ReadLEI code: what it is and when your company needs it
The LEI is a 20-character identifier under ISO 17442 that tells your company apart in financial transactions. If you move capital, sign derivatives or open an account with certain banks, you will be asked for one. Here is when it is mandatory and what it costs.
ReadLiving in Germany: cost of living and paperwork to settle in
Moving to Germany usually hits the same question: what does living there really cost. The answer varies widely by city, but there is a handful of stable figures you can plan with before moving. Here are the big expenses and the first formalities.
ReadMaternity and paternity leave in Germany: entitlements and benefits
In Germany, maternity and paternity leave is split into three arrangements: the Mutterschutz, which protects the mother before and after birth; the Elterngeld, a shared financial benefit; and the Elternzeit, an unpaid parental leave. If you are going to hire at a GmbH, this is what you need to plan for.
ReadMinimum wage in Andorra: how much is it in 2026
The minimum wage in Andorra rose on 1 July 2026 to 1,568.67 euros a month, a 2.8% increase approved by the government to offset the cost of living. If you are hiring there, this is the legal floor and what it costs on top in contributions.
ReadMinimum wage in Europe: 2026 comparison
The minimum wage in Europe is not a single figure: it runs from just over 900 euros a month in Portugal to more than 2,200 in Germany. If you are opening a company abroad and plan to hire, knowing these amounts and what a worker costs above gross pay helps you budget.
ReadMinimum wage in Germany 2026: the Mindestlohn and what it costs to hire
The minimum wage in Germany (Mindestlohn) rises to 13.90 euros an hour in 2026, from 12.82 in 2025. For a GmbH hiring full time that sets a floor of roughly 2,400 euros gross a month. Here is how it is calculated and what it means in practice.
ReadMinimum wage in Italy: why it doesn't exist and what your employees earn
Italy is the exception among the large EU economies: it has no statutory minimum wage, and pay is set by sector-level collective agreements. If you are setting up an SRL and hiring, this changes completely how you work out your team's cost.
ReadMinimum wage in Portugal 2026: how much is paid and how it applies
The minimum wage in Portugal rises to 920 euros gross a month in 2026, fifty more than the previous year. If you have an LDA, or are setting one up, that figure sets the floor for your payroll. Here is how it applies and what hiring actually costs.
ReadMinimum wage in Spain 2026: how much is it and who does it apply to
Spain's minimum wage (SMI) sets the floor no employee can be paid below. In 2026 it rises to 1,221 euros a month over 14 payments. If you hire in Spain or compare costs across countries, you need the figure clear and know what it implies.
ReadNIF in Portugal: how to obtain the tax identification number
The Portuguese NIF is the equivalent of the Spanish CIF: the tax number you need to open a bank account, invoice and incorporate a company. Here is what it is, who needs it, what the Autoridade Tributária asks for and whether you can apply without being a resident.
ReadOpening a bank account in France: requirements, banks and fees
When your French SAS starts operating you need a local account: to pay salaries, direct taxes and receive customer payments. In France, opening one is straightforward if you have the right documents, and if a bank refuses, the law gives you a way out: the droit au compte before the Banque de France.
ReadOpening a bank account in Germany for your GmbH
If you are setting up a GmbH, a German bank account is not optional: without it you cannot pay in the share capital or register the company in the Handelsregister. Here is what banks ask for, how neobanks compare with traditional banks and how long it takes.
ReadOpening a bank account in Italy: requirements, banks and fees
Italy distinguishes between the ordinary account and the conto per non residenti, the product for those who are not resident in the country. If your SRL starts operating, you need that account to pay salaries, settle taxes with the F24 form and receive payments. The first obstacle is not the bank, it is the codice fiscale.
ReadOpening a bank account in Portugal: requirements, banks and fees
Having a bank account in Portugal is a mandatory step when you set up your LDA: it is used for share capital, to pay salaries and for the tax authority and Social Security to operate normally. Unlike Germany, in Portugal you can open an account without being resident, but the documentation and choice of bank matter more than it seems.
ReadPaternity and maternity leave in Spain 2026: 19 weeks per parent
From 1 January 2026 birth and childcare leave in Spain rises to 19 weeks per parent, paid at 100% of the regulatory base. If you hire in Spain, or are having a child while working there, it pays to know how those weeks are split and who funds them.
ReadPayroll and salary in Dubai: structure, WPS and end-of-service settlement
Payroll in Dubai looks nothing like Spain's: there is no income tax, payment runs through a mandatory system called WPS, and the package splits between basic salary and allowances, because overtime and the final settlement depend on that basic. Since June 2026 the payment rules have tightened.
ReadPayroll in France: the bulletin de paie and its deductions
The French payslip, the bulletin de paie, follows a simple pattern: gross, minus contributions, minus tax, equals net. What surprises Spanish employers is that social security barely weighs on the employee's side, and almost all the deduction is CSG, retraite and the pay-as-you-earn tax introduced in 2019.
ReadPayroll in Germany: the Gehaltsabrechnung and its deductions
The German payslip, the Gehaltsabrechnung, surprises for two reasons: salary is agreed as an annual gross figure split into 12 monthly payments, and net pay lands between 55% and 65% of gross. Between Lohnsteuer and social contributions, a large part of the payroll cost never reaches the worker.
ReadPayroll in Italy: the busta paga and its deductions
Italy pays twelve, thirteen or fourteen times a year depending on the collective agreement, and that changes every calculation. The busta paga deducts the 9.19% INPS contribution and an IRPEF calculated on the annual taxable base. In December the tredicesima arrives, a mandatory extra month's pay.
ReadPayroll in Portugal: components, payments and deductions
The Portuguese payslip, the recibo de vencimento, follows the Spanish pattern: gross, minus withholding, minus social security. The essentials differ: 14 mandatory payments, a meal allowance with its own limits and IRS withholding set by monthly tables. If you are hiring, annual gross times 14 is the number that matters.
ReadPayroll in Spain: components, deductions and how it is calculated
A Spanish payslip has more lines than it looks: base salary, allowances, the pro-rata of extra payments, income tax withholding and several social security contributions. If you hire in Spain, or are hired there, understanding each block saves you trouble at month end and in the tax return.
ReadPayslip: what it includes and how it is calculated
A payslip is the document that details what a worker earns and what is deducted each month. Understanding it matters if you are hiring abroad: it stops you overpaying, under-withholding and getting an unpleasant surprise in a labour inspection. These are the blocks that make up every payslip.
ReadPer diems in Spain 2026: exempt amounts and non-salary payments
Per diems are the part of payroll that covers travel costs: meals, accommodation and transport. Correctly applied they are exempt from income tax and social security, but Hacienda sets limits and demands proof. Here are the 2026 amounts and the mistakes that turn an exemption into salary.
ReadPublic Holidays in Italy 2026: Full Work Calendar
Italy has 11 national holidays, plus the patron saint's day of each city. If your company operates there, this calendar helps with payroll, closings and planning. Here are the public holidays in Italy for 2026, with the day of the week they fall on.
ReadPublic Holidays in Portugal 2026: Full Working Calendar
Portugal has 13 mandatory national holidays plus one optional municipal holiday. If your company operates there, it's worth keeping the calendar to hand for payroll, closings and planning. This is the complete list of public holidays in Portugal for 2026, with the day of the week they fall on.
ReadPublic Holidays in Spain 2026: Full Working Calendar
Spain has 10 national public holidays, to which each autonomous community and each municipality adds its own. If your company operates here, it is advisable to have the calendar to hand for payroll, closings and long weekends. This is the list of public holidays in Spain for 2026, with the day of the week on which they fall.
ReadRegistered office and tax representative in Europe
To operate in another country without living there or renting an office you need two things: a registered office, which is your company's legal address, and a tax representative, the person or firm answering to the local tax authority. Here is when each one is mandatory.
ReadRemote work in Spain: distance working agreement and obligations
Remote work in Spain is governed by Royal Decree-Law 28/2020, which defines when distance working becomes regular, requires a written agreement with minimum content and puts expenses on the employer's side. From 30% of working time over three months, the relationship falls under it.
ReadSalaries in Germany 2026: how much is earned by sector and city
The average gross salary in Germany is around 48,000 euros a year, but that figure is useless for budgeting a specific role: the spread across sectors and cities is huge. This guide sorts German salaries by sector, region and level, with what each contract really costs.
ReadSalary in Portugal: how much you earn by sector
The minimum wage in Portugal is 920 euros gross a month in 2026, but the average sits well above that. If you are hiring through your LDA or Unipessoal, you need to know what your sector pays and what each employee really costs you.
ReadSelf-employed quota in Spain 2026: brackets, rates and the annual adjustment
The self-employed quota is the monthly social security contribution paid by anyone working on their own account in Spain. Since 2023 contributions are based on real income brackets, not on a freely chosen amount. In 2026 the system still has fifteen brackets and an annual adjustment.
ReadSocial Security contributions in 2026: bases and rates
Every month, your employees' payslips in Spain include two deductions that are not taxes: the worker's Social Security contribution and the contribution paid by the company, which is considerably higher. Order PJC/297/2026 set the bases and rates for 2026. Here is what is contributed this year, how much each side pays and what is new.
ReadSpain's national holidays 2026: working calendar and what it means
Spain has 10 national holidays a year, all paid and non-recoverable, to which each autonomous community and each municipality adds its own. For a Spanish company or a foreign subsidiary, the calendar matters twice over: it affects payroll, deadlines, closings and coordination with teams in other countries. These are the 2026 national holidays and what they mean in practice.
ReadSpanish Workers Statute: hours, holidays and dismissal in 2026
The Workers Statute is the law that regulates employment in Spain: working hours, holidays, leave, contracts and dismissal. The current text is in Royal Legislative Decree 2/2015. If you are opening an office or subsidiary in Spain, these are the rules for your employees.
ReadStudent visa in Spain: study, work and stay
The student visa is how thousands of people from outside the EU come to study in Spain every year, and a practical door for your company to hire internationally trained talent. Here is what the rules require in 2026 and how the move from student to employee works.
ReadSynchronous and asynchronous work: how to organise a multi-country team
Synchronous and asynchronous are the two basic ways of working as a team: sharing time or not. For a company opening a subsidiary abroad, knowing when to use each separates a team that moves forward from one that lives in meetings.
ReadTFR in Italy: what it is, how it is calculated and what options you have
If you hire in Italy the TFR shows up in every payslip and every labour cost budget, though many discover it only when an employee leaves. The trattamento di fine rapporto is not severance pay as such: it accrues regardless of what happens to the employment relationship.
ReadThirteenth salary: what it is, when it is paid and in which countries
The thirteenth salary is an extra payment some countries require by law or collective agreement, on top of the twelve monthly payments. It does not exist everywhere in Europe, and where it does it works differently. If you hire in Portugal, Italy or Germany, know what you owe.
ReadTransport in Dubai: metro, taxis and how to get around without a car
If your company is relocating staff to Dubai, the first practical decision is not tax but mobility: where they live, how they reach the office and what it costs. You can live without a car if the office sits near the metro, and that saves thousands a year in tolls and parking.
ReadTypes of employment contract in Spain after the 2022 reform
Since 30 March 2022 the labour reform has reduced temporary contracts to two defined causes and scrapped the project-based contract. If you are hiring in Spain the map is short: permanent, permanent seasonal, two temporary contracts with a justified cause and two training contracts.
ReadWhat is severance pay: types and how it is calculated
Severance pay is the money a worker receives when their contract ends for a reason that is not attributable to them. It is not always paid: it depends on how and why the relationship ends. Here are the types that exist, how each is calculated and how they differ from the final settlement.
ReadWhat the LOPD is and what obligations it creates for your company
The LOPD is the Spanish law that implements the EU General Data Protection Regulation. If your company stores data on clients, suppliers or employees, it imposes a set of specific duties, and breaches are expensive. Here is what you need to know before setting up or expanding a business in Europe.
ReadWork permit in Europe: requirements by country
If you are Spanish, working in Portugal, France, Germany or Italy requires no work permit: EU free movement covers you. The picture changes when you hire someone from outside the EU, or when you look towards Dubai and its sponsored visas.
ReadWork permit in Spain: how to obtain it as a foreigner
If you are an EU citizen you do not need a permit to work in Spain: an ID card or passport is enough, plus the residence registration if you stay longer than three months. For workers from outside the EU the route is a combined residence and work authorisation, with several options depending on profile and salary.
ReadWorking as a freelancer in Europe: registering as self-employed by country
Working for yourself in Europe is simpler than setting up a company, but every country has its own registration and its own social security. Here are the basics for registering in the markets Filnet works in, from Portugal to Dubai.
ReadWorking as a nurse in Germany: recognition, requirements and salary
Germany has had a shortage of healthcare staff for years and actively recruits nurses from abroad, Spain included. If you are a nurse and are considering moving, the path involves having your qualification recognised, proving your language level and finding a centre that manages the process. We explain the three steps.
ReadWorking hours in Andorra: schedules and overtime
Andorra is one of the markets where Filnet incorporates companies, and if you plan to hire your first person there, working hours shape your cost structure. Law 31/2018 on labour relations sets 40 hours per week, an annual cap of 1,800 hours and a minimum 40% surcharge for each overtime hour.
ReadWorking hours in Dubai: hours, breaks and holidays
If you are about to hire your first employee in Dubai or relocate someone from the team, the first thing you need to know is how many hours they can work and what each overtime hour costs. Federal Law 33/2021 regulates working hours in the private sector in the Emirates and leaves little room for improvisation.
ReadWorking hours in Europe: hours, holidays and rest periods by country
Each European country regulates working hours, holidays and rest periods in its own way, and these differences change the cost and organisation of your team. If you are going to hire in Portugal, France, Germany, Italy, Andorra or Dubai, this is what the law sets out in each place.
ReadWorking hours in Germany: schedules, holidays and collective agreements
Germany regulates working hours by law and by collective agreement. The golden rule is 8 hours a day, extendable to 10 if compensated, and a minimum of 20 days of holiday that in practice almost nobody meets: most companies give 30. If you are going to hire in your GmbH, this is what you need to know.
ReadWorking hours in Italy: schedules, overtime and holidays
Italy regulates working hours in Legislative Decree 66/2003 and in collective agreements (CCNL), which in practice govern almost everything. The reference is 40 hours per week, but what really matters when hiring are the limits that cannot be negotiated: 48 hours maximum per week, 11 hours of rest and four weeks of holidays.
ReadWorking hours in Portugal: schedule, overtime and rest breaks
Portugal sets working time at 8 hours a day and 40 a week, with a maximum of 48 when overtime is worked. Annual caps depend on company size (150 or 175 hours) and the surcharge rises from 25% to 50% from hour 101 onwards.
ReadWorking hours in Spain: 40 hours, breaks and overtime
In Spain ordinary working time cannot exceed 40 hours a week on annual average, and the reform cutting it to 37.5 hours is still pending. Beyond the headline, what matters when hiring are the operating rules: irregular distribution, breaks, the 80-overtime-hour cap and the working time register.
ReadWorking in Dubai for Spaniards: requirements, salaries and taxation
Dubai has no EU free movement: to work there you need a company to sponsor your residence visa, or to set up your own business and apply for an investor visa. In exchange, the salary arrives intact because there is no income tax.
ReadWorking in Germany as a Spaniard: requirements and tax
As a Spanish citizen you need no visa or permit to work in Germany: EU free movement lets you arrive, register and start. What you do have to do is a series of formalities in the first days, and it pays to know the tax rules so the salary does not surprise you.
ReadWorking in Germany without German: sectors, English and requirements
You can work in Germany without speaking German, but not anywhere or in any role. EU free movement means a Spaniard needs no visa or work permit, so the only real barrier is the language. Here is what works in 2026.
ReadWorking time in France: the 35-hour week, overtime and RTT days
France is the only large European country with a legal 35-hour week. In practice, almost all collective agreements sit between 35 and 39 hours, and the difference is offset with overtime or RTT rest days. If you are going to hire there, this is what the law sets out and what each hour above 35 costs.
ReadWorking time recording and time tracking in Europe: what each country requires
Recording working time is no longer optional in much of Europe, and the rules change from country to country. If you have staff in several subsidiaries, each one requires its own system. Here is what each market demands so an inspection does not catch you out.
ReadStrategy
16Autónomo or SL: how to decide which structure suits you
Going out on your own comes down to two routes: registering as self-employed (autónomo) or setting up a limited company (SL). There is no universal answer, but there is a way to think it through: what you turn over, how much you must reinvest and the risk you take. Here are the numbers.
ReadBranch vs subsidiary: which is better for your expansion
Expanding across Europe starts with a structural choice: subsidiary or branch. Both let you operate in another country, but they change liability, taxation and the control you keep from Spain. We compare them with data from Portugal, France, Germany, Italy and Dubai.
ReadCompany in Andorra: SL, taxation and residency
Andorra has become a favourite with Spanish SMEs for a stable, nearby tax framework: 10% corporate tax, 4.5% IGI and a top personal income tax rate of 10%. Here is how the Andorran SL works, the residency and foreign investment rules and how long it takes.
ReadDubai: Free Zone vs Mainland, which should you choose?
If you are considering a company in Dubai, the first decision is the framework you operate in: Free Zone or Mainland. It defines where you can sell, which activities you may carry out and how you are taxed. Here are the real differences, with 9% corporate tax and licences in 1 to 3 weeks.
ReadGerman states: the 16 Länder and their capitals
Germany is not one block: it is 16 federal states (Länder), each with its own capital, government and economic policy. If you are setting up a GmbH or hiring there, it pays to know what each one offers before picking a city. Here is the map and which states matter.
ReadInvesting in Dubai: company, residency and golden visa in 2026
Dubai attracts investors for a simple reason: you can own 100% of your company, pay no personal income tax and pay only 9% corporate tax on high profits. If you want to invest and establish residency, here we explain how the company, the visa and the golden visa fit together.
ReadLiving in Dubai: residency, areas and cost of living
Dubai attracts with a hard-to-match combination: zero income tax, safety and a city built for expatriates. But living there has rules, starting with the residence visa and continuing with a cost of living that rises with the neighbourhood. Here is what to know before packing.
ReadOffshore company: what it is and when it makes sense
An offshore company is not a synonym for tax evasion, though the word carries that connotation. In practice it is an international planning tool: a company registered in a jurisdiction other than the shareholder's residence or the place of real activity. Here is what it is and which legal alternatives exist.
ReadOpening a branch in Europe: complete guide
Opening a branch in Europe is the fastest way for your Spanish SME to operate in another country without incorporating a new company. We explain what a branch is, the requirements each country imposes, how to complete the tax registration and the VAT number, and when it's more worthwhile than a subsidiary.
ReadPortugal vs France vs Germany: where to open your subsidiary
Portugal wins on price and speed, France on flexibility (a SAS with no minimum capital) and Germany on credibility. For most Spanish SMEs Portugal offers the best value for money; France fits a French-speaking market and Germany fits sales to DACH corporates.
ReadResidency and the Beckham Law in Spain
Tax residence determines where you are taxed on your worldwide income and, together with the Beckham Law, is one of the first things to plan when you start a business or move to Spain. Here is when you become a resident and how the expat regime works.
ReadSetting up a company in Europe: what the service includes and what drives the cost (2026 guide)
Setting up a company in Europe has no single price: it depends on the country, the legal form and how much of the work you outsource. This guide covers what the service includes (analysis, tax and accounting), what drives the cost and how long each market takes.
ReadSME internationalisation: step-by-step guide
SME internationalisation is not just for large corporations. If your business already has demand outside Spain, opening a structure in Europe or other markets can be the natural step to grow. We explain the full process, from market validation to hiring, with real cost and tax data.
ReadTax country: what it is and why it matters for your company
Your tax country is not where your office is, nor where your passport was issued: it is where the law considers you a tax resident. That classification decides which income you declare, at what rate and in which country. These are the rules, for individuals and for companies.
ReadThe 6 best countries to open a company in Europe from Spain
There is no single best country: it depends on your activity, your revenue and your market. Portugal is the most balanced option for most Spanish SMEs, Andorra and Dubai win on tax, and Germany brings credibility with B2B clients. This is the 2026 ranking.
ReadWhere to open a company in Europe: country comparison
Where to open a company in Europe has no single answer: it depends on your activity, your turnover and the tax burden you accept. We compare Portugal, Andorra, Dubai, France, Germany and Italy with corporate tax rates, VAT, incorporation costs and real timelines.
ReadTaxation
24Corporate Tax in Spain: 2026 rates
Corporate tax is charged on the profits of Spanish companies. In 2026 the rate is worth revisiting: Law 7/2024 triggered the second step of the cut, micro-enterprises pay 19% on the first 50,000 euros and small companies drop to 23%. The general rate stays at 25%.
ReadForm 165: what it is and who must file it
Form 165 is the information return filed by newly created companies when they issue certificates to their investors. It tells the tax authority who contributed capital and who may claim the personal income tax deduction. It is filed in January, and omitting it leaves the investor without the deduction.
ReadHow to change tresidency from Spain to another country
If you are moving to Portugal, Andorra or Dubai, your tax residence decides where you pay tax on your worldwide income. Hacienda presumes you are still resident if your old ties remain, and proving otherwise is on you. Here are the criteria and the mistakes that undo the change.
ReadIncome tax in France: impôt sur le revenu for partners and self-employed
France taxes personal income with the impôt sur le revenu, a progressive tax calculated on the household unit, not on each person separately. If your SAS pays dividends or you register as a micro-entrepreneur, this is what you pay in 2026.
ReadIncome tax return in Spain: who is required to file and how to submit it
Your Spanish tax return is the annual settlement of IRPF: with the payroll tax already withheld, Hacienda works out whether you owe money or get it back. Knowing who must file and what you can deduct avoids surprises, especially with income from several countries.
ReadIntra-EU VAT number: what it is and how to obtain it
If your company is going to sell to or buy from other EU countries you need the intra-community VAT number. In Spain it is called ROI and it is different from your NIF. Here is what it is, when you need it, how to apply and how to validate it in VIES.
ReadIRC in Portugal: corporate tax 2026
IRC (Imposto sobre o Rendimento das Pessoas Coletivas) is Portugal's corporate tax, and 2026 brings the third cut in a row: the standard rate falls to 19%, on the path set to 17% by 2028. SMEs pay 15% on the first 50,000 euros of profit.
ReadIRPEF in Italy: 2026 brackets, withholdings and forfettario regime
IRPEF is the Italian personal income tax, progressive by brackets since 1974 and reformed several times. In 2026 it has three brackets, with the middle one reduced from 35% to 33%. If you are a partner in an SRL, an employee of your subsidiary or self-employed in Italy, this is what you pay on your personal income.
ReadIRS in Portugal: guide for freelancers and partners
The Portuguese personal income tax is called IRS and it taxes the income of individuals, not your company's. If you invoice as a freelancer or receive dividends from an LDA, this is the tax you owe. Here we explain brackets, rates, and what you'll pay in practice.
ReadMandatory audit of annual accounts: thresholds by country
Not all companies have to audit their accounts. The obligation arises when you exceed certain size thresholds, and those thresholds change from one country to another. If you have a company abroad or are about to open one, it is worth knowing when you will have to hire an auditor.
ReadPersonal income tax in Spain: brackets, withholdings and filing in 2026
IRPF is the tax that hits hardest in Spain: it takes a share of salary and professional income. If you hire staff or invoice as a freelancer, understanding its brackets tells you how much Hacienda keeps from every euro and what you must withhold or pay each quarter.
ReadReverse charge in construction: what it is and when it applies
If your company invoices or subcontracts works in Spain, the reverse charge determines who pays the VAT. It is a rule designed to curb fraud in the construction sector and, when it applies, the party carrying out the work invoices without VAT and the recipient declares it. Here is how it works in practice.
ReadTaxes in Dubai: corporate tax and VAT
Tax in Dubai is not the total exemption many people repeat. Since 2023 the United Arab Emirates charges 9% corporate tax and since 2018 a 5% VAT. Here is what your company pays, with the thresholds and the real differences between free zone and mainland.
ReadTaxes in France: Corporate Tax, VAT and CFE for your SAS
If you are setting up a company in France, get clear on the taxes your SAS or SASU pays from day one. These are the three blocks —Impôt sur les Sociétés, VAT (TVA) and the local CFE and CVAE— with the rates in force in 2026 according to the DGFiP.
ReadTaxes in Germany: Körperschaftsteuer, Gewerbesteuer and VAT
If you are going to open a company in Germany, understanding taxes in Germany is the first step to plan your structure and avoid surprises. We explain the three taxes that affect your GmbH —Körperschaftsteuer, Gewerbesteuer and VAT— with the current rates —according to the Bundesministerium der Finanzen (BMF)— and what you will pay in practice.
ReadTaxes in Italy: IRES, IRAP and VAT for your SRL
The Italian tax system has a feature worth knowing from day one: besides corporate tax (IRES) and VAT, there is a regional tax, IRAP, payable even without profits. Here are the rates in force according to the Agenzia delle Entrate and the key filing dates.
ReadTaxes in Portugal: complete guide to IRC, VAT and IRS
If you are going to open a company in Portugal, understanding its tax system is the first step to planning your structure and avoiding surprises. We explain the three taxes that affect your company —IRC, VAT and IRS— with the current rates and what you will pay in practice.
ReadVAT in Portugal: rates, registration and SAF-T invoicing
If you are setting up a company in Portugal, VAT is one of the taxes you will live with daily: you charge it, deduct it and settle it with the Autoridade Tributária. Here are the rates in force, how to register and the mandatory SAF-T electronic invoicing.
ReadVAT in Spain: rates, obligations and who must declare it
VAT is the tax that appears on the most invoices every day in Spain and, at the same time, the one that raises the most questions among freelancers and companies. Here is the essentials: the three rates in force in 2026, who is required to declare it and how it fits with intra-community VAT if you also invoice abroad.
ReadVAT number in Germany: the USt-IdNr
If you are opening a company in Germany you will need the USt-IdNr, the German VAT number that identifies you in intra-community transactions. Here is what it is, how it differs from the Steuernummer, when it is applied for when incorporating a GmbH and how to validate it in VIES.
ReadVAT on food in Spain: which products pay 4%, 10% and 21%
VAT on food is not uniform: it depends on the product, and the boundary between 4%, 10% and 21% is one of the most frequently asked questions among hospitality freelancers, food shops and individuals. Here is the classification in force in 2026, with the changes brought about by the end of the tax reductions.
ReadWhat is a tax haven: definition, lists and consequences
Tax haven is used as shorthand for almost any low-tax country, which creates more noise than clarity. The official definition is narrower and has practical consequences: operating with a listed territory can cost you deductions and trigger residence presumptions in Spain. These are the definitions that actually matter.
ReadWhat residence is and why it decides how much you pay
Tax residence is not where you live, but where the tax authority considers you resident for tax purposes. That distinction decides whether you are taxed on your worldwide income in one country or only on what you earn there. If you plan to operate outside Spain, get it clear before signing anything.
ReadWhat VIES is and how to validate a European VAT number
If you invoice clients or suppliers in other EU countries, VIES is the official system for validating a European VAT number. Without that check you cannot apply the exemption on intra-community supplies. Here is how it works and what to do when a number does not show up.
ReadHolding
5Holding company in France: the mère-fille regime
A holding company in France centralises ownership of your subsidiaries and moves profits between them with minimal tax thanks to the mère-fille regime: 95% of dividends are exempt. The SAS is the standard vehicle, with no legal minimum capital. Here is what it requires and what it costs to run.
ReadHolding company in Germany: tax advantages of the GmbH
A holding company in Germany centralises stakes in other companies and optimises group taxation. For European subsidiaries the GmbH offers one of the continent's most attractive dividend exemptions: 95% of what it receives is exempt. Here is what it requires and what it costs.
ReadHolding company in Italy: the participation exemption
A holding company in Italy centralises ownership of your subsidiaries and lets you repatriate profits with minimal tax thanks to the participation exemption: 95% of dividends and capital gains are exempt. The SRL is the standard vehicle, subject to holding and accounting requirements.
ReadHolding company in Portugal: tax advantages of the SGPS
A holding company in Portugal cuts the group's tax bill. The SGPS (Sociedade Gestora de Participações Sociais) collects dividends and sells stakes with a full exemption on that income, provided it meets shareholding and substance requirements. Here is what it requires and what it costs to run.
ReadHolding company in Spain: the ETVE and its advantages
Spain has its own international holding vehicle: the ETVE. It lets you centralise stakes in non-resident companies and pay only 1.25% effective tax on dividends and capital gains, subject to substance requirements. It is the Spanish answer to Portugal's SGPS.
ReadDouble taxation
4Spain-France double taxation treaty
If you have an SAS in France and live in Spain, the Spain-France double taxation treaty determines where each income is taxed and stops you paying twice on the same profit. We explain how it works, what withholdings apply to dividends, interest, royalties and capital gains, and how to apply it with the tresidence certificate.
ReadSpain-Germany double taxation treaty
The Spain-Germany double taxation treaty decides which country taxes each type of income when your money crosses both. With a GmbH in Germany and Spanish residence it is what stops you paying twice on the same profits: it sets who taxes and up to what limit.
ReadSpain-Italy double taxation treaty
The Spain-Italy double taxation treaty decides which country taxes each type of income when you hold an SRL in Italy and live in Spain, or the other way round. It caps withholding on dividends, interest and royalties, and sets the residence certificate you need.
ReadSpain-Portugal double taxation treaty
The Spain-Portugal double taxation treaty stops the same income being taxed twice: once where it is earned and once where you live. With an LDA in Portugal and Spanish residence, it sets which country taxes each type of income and up to what limit.
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