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Member Articles


Tax Update for Businesses

As part of the finance team, you will be required to keep up with the latest changes to tax legislation. As a firm, we at Mercer & Hole work with a wide range of businesses across a plethora of industry sectors, so w ...

Payroll Tax Rate Updates for 2025

In order to calculate payroll taxes accurately and effectively for your company and employees next year, it is important to understand the new and existing compliance requirements in effect for 2025.  Below is an overv ...

4 Tax Planning Areas Impacting Real Estate Developers in 2024 and Beyond

As we near the end of 2024 and look ahead to 2025 and the years to come, it is more important than ever to be thinking strategically about tax planning, particularly as we are still uncertain about the fate of the many p ...

Taxation of Non-residents on Real Estate in Spain

1. Tax residence criteria in Spain. Tax residency is a crucial concept for determining the tax obligations of individuals in Spain. According to the Spanish Personal Income Tax Law, an individual is considered a tax res ...

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