4 juin 2026 | Interventions
Panel on Cross-border investments / FDI
Regimes / Tax considerations for Startup
structures and VC investments
4 juin 2026 | Interventions
Panel on Cross-border investments / FDI
Regimes / Tax considerations for Startup
structures and VC investments
UIA Business Law Forum, Zurich
In 2026, cross-border investments are shaped by a comprehensive tightening of Foreign Direct Investment (FDI) screening and a significant transition in international tax rules. Investors and startups must now treat regulatory clearance as a core strategic variable rather than a backend compliance check. In terms of FDI updates the global landscape has shifted toward "economic security," focusing on strategic autonomy in mission-critical sectors. Mandatory screening now applies in several Countries to "hyper-critical" technologies, including AI (aligned with the EU AI Act), quantum computing, semiconductors, and critical raw materials.
Key Tax Considerations for Startups & VC are instead that tax structures for cross-border deals are increasingly impacted by the OECD Pillar Two implementation and specific national legislative changes. As an example, the Global Minimum Tax: The 15% effective minimum tax is now broadly active, reducing the efficacy of traditional "low-tax" jurisdictions for large-scale operations. In addition, the U.S. Tax Transitions: Significant changes under the "One Big Beautiful Bill" (OBBB) take effect this year. How to advise client in this complex scenario, how Countries can remain attractive and competitive for businesses? Our roster of expert panelists will discuss this and other issues of relevance in the current the global landscape.
In 2026, cross-border investments are shaped by a comprehensive tightening of Foreign Direct Investment (FDI) screening and a significant transition in international tax rules. Investors and startups must now treat regulatory clearance as a core strategic variable rather than a backend compliance check. In terms of FDI updates the global landscape has shifted toward "economic security," focusing on strategic autonomy in mission-critical sectors. Mandatory screening now applies in several Countries to "hyper-critical" technologies, including AI (aligned with the EU AI Act), quantum computing, semiconductors, and critical raw materials.
Key Tax Considerations for Startups & VC are instead that tax structures for cross-border deals are increasingly impacted by the OECD Pillar Two implementation and specific national legislative changes. As an example, the Global Minimum Tax: The 15% effective minimum tax is now broadly active, reducing the efficacy of traditional "low-tax" jurisdictions for large-scale operations. In addition, the U.S. Tax Transitions: Significant changes under the "One Big Beautiful Bill" (OBBB) take effect this year. How to advise client in this complex scenario, how Countries can remain attractive and competitive for businesses? Our roster of expert panelists will discuss this and other issues of relevance in the current the global landscape.
