Rome · ItalySubmission received
Your information has been recorded by WONE.
Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 35 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Describe what you need. WONE Global names the service and the professional before any work begins.
Bring a requirement →Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
What one country changes for the other, worked journeys step by step, and who handles each side.
When cross-border business becomes a dispute, UNIONE™, also part of the UNBOUNDED™ Global Ecosystem, prevents it, resolves it, arbitrates it and plans enforcement. 334 Fellows in 58 countries.
41 jurisdictions, each with primary sources and the date last checked.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers cite WONE Global's sourced statements and show how each one was checked. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.
12 WONE Global markets in Western Europe, each with its own law, regulators and working week. Pick a market for local time, who handles each service and what to check first — or bring work that spans several of them to WONE Global once.
Markets
Local time now, working week, and how many of the 18 services have a named WONE Global lead.
Austria
Vienna · Tuesday 3 November
19:52
Local time
Belgium
Brussels · Tuesday 3 November
19:52
Local time
Cyprus
Nicosia · Tuesday 3 November
20:52
Local time
France
Paris · Tuesday 3 November
19:52
Local time
Germany
Frankfurt · Tuesday 3 November
19:52
Local time
Greece
Athens · Tuesday 3 November
20:52
Local time
Italy
Rome · Tuesday 3 November
19:52
Local time
Luxembourg
Luxembourg City · Tuesday 3 November
19:52
Local time
Netherlands
Amsterdam · Tuesday 3 November
19:52
Local time
Portugal
Lisbon · Tuesday 3 November
18:52
Local time
Spain
Madrid · Tuesday 3 November
19:52
Local time
Switzerland
Zurich · Tuesday 3 November
19:52
Local time
Coverage
A filled mark is a named WONE Global lead. An open mark means WONE Global arranges qualified local expertise on request and confirms who it is before any work begins.
WONE Global Partners
Rome · Italy
Nicosia · CyprusWONE Global Partner · Cyprus
Experienced finance professional with a proven track record in the finance industry. Expertise includes audit, accounting, financial planning, internal controls, tax planning, company formation, and corporate structurin…
Lisbon · Portugal
Luxembourg · LuxembourgWONE Global Partner · Luxembourg
Vienna · Austria
Milan · ItalyWONE Global Partner · Italy
MAIN PROFESSIONAL EXPERIENCE National and international tax law advisory to multinational groups. Professionally born with Arthur Andersen, areas of expertise include M&A, tax litigation and auditing.
Milan · ItalyWONE Global Partner · Italy
Lisbon · PortugalWONE Global Partner · Portugal
Athens · GreeceWONE Global Partner · Greece
Konstantinos is a Financial Consultant with more than eighteen years of experience in management - financial consulting, and tax accounting services. He specializes in new industrial technologies, project management, an…
Turin · ItalyWONE Global Partner · Italy
Lucia Myriam Netti is the Regional Partner at Horizons, overseeing the advisory’s activities in the EMEA region, Russia and Belarus. In her multi-faceted role with the advisory, Lucia adeptly serves companies in develop…
Vienna · AustriaWONE Global Partner · Austria
Zürich · Switzerland
Vienna · AustriaWONE Global Partner · Austria
Simic Denis MSc., LL.B. studied business administration in Vienna. After completing his studies, he specialized in accounting and tax compliance, qualifying as a certified Austrian accountant. In 2022, he joined TAX 360…
Milan · ItalyWONE Global Partner · Italy
Munich · GermanyWONE Global Partner · Germany
Ulrike Berner has been Managing Director and shareholder of BSP since 2021, leading the strategic direction, client relationships, and business development of the firm. She has extensive experience working with firms an…
Business corridors
What the guides say
Key facts for each featured market in Western Europe, from WONE Global's guides. Open a market for its full guide.
| Market | Corporate tax | VAT / GST | Usual entity | Arbitration |
|---|---|---|---|---|
| GermanyFull guide | 15% (to 2027), falling to 10% from 2032 | 19% standard, 7% reduced | — | — |
| FranceFull guide | 25% (15% on first 42,500 euros for qualifying SMEs) | 20% | — | — |
| NetherlandsEssentials · source-checked | 19% up to EUR 200,000; 25.8% above | 21% standard; 9% reduced | BV (minimum capital EUR 0.01) | In force since 23 July 1964 (reciprocity) |
| SwitzerlandEssentials · source-checked | 8.5% (plus cantonal and communal tax) | 8.1% standard; 2.6% reduced; 3.8% accommodation | GmbH (CHF 20,000) or AG (CHF 100,000) | In force since 30 August 1965 |
| ItalyEssentials · source-checked | IRES 24% plus IRAP 3.9% (standard) | 22% standard | S.r.l., minimum capital EUR 1 | Party since 1969 |
| SpainEssentials · source-checked | 25% general | 21% standard | SL, minimum capital EUR 1 (conditions below EUR 3,000) | Party since 1977 |
| LuxembourgEssentials · source-checked | 16% top rate (from 2025) | 17% standard; 14%, 8%, 3% | SARL (EUR 12,000 fully paid) | In force since 8 December 1983 (reciprocity) |
Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.
WONE Global Intelligence
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →