Staking and DeFi Taxation: A Practical Guide
Staking and DeFi taxation creates income and disposals where investors least expect them. Here is how rewards, lending and liquidity pools are taxed.
9 Apr 202612 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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583 articles — page 2 of 13. Use the filters above to browse by topic, or page through the whole archive below.
DeFi Regulation and Offshore Structures in 2026
DeFi regulation is closing the gap on decentralised finance. We explain the emerging rules and how offshore structures fit a compliant DeFi business.
7 Apr 202612 min
Citizenship by Investment: True Cost Per Passport
How to think about citizenship by investment cost per passport once dependents, due diligence and processing fees are layered in for a family.
7 Apr 202612 min
The Travel Rule and VASP Compliance: A Practical Guide
A practical guide to Travel Rule and VASP compliance: what the rule requires, thresholds, the sunrise problem, and how crypto businesses prepare.
5 Apr 202612 min
How to Structure a Crypto OTC Desk: A Complete Guide
A complete guide to structuring a crypto OTC desk: licensing, entity choice, banking and settlement, counterparty risk, and compliance essentials.
3 Apr 202612 min
The UK's Non-Dom Replacement: Understanding the 4-Year FIG Regime
The non-dom regime is gone. We explain the 4-year FIG rules for new arrivers, the transition for former non-doms, and the move to residence-based IHT.
2 Apr 202613 min
Tokenising Real-World Assets: Offshore Structuring Guide
A structuring guide to tokenising real-world assets offshore: legal wrappers, SPVs, securities treatment, jurisdiction choice, and investor compliance.
2 Apr 202613 min
Best Jurisdictions for a Web3 Company: 2025 Guide
A 2025 guide to choosing the best jurisdiction for a Web3 company: regulation, token treatment, tax, banking access, substance, and common mistakes.
31 Mar 202612 min
Gibraltar DLT Provider Licence: A Practical Guide
How the Gibraltar DLT provider licence works, who needs it, the regulatory principles, capital and substance expectations, and common pitfalls.
29 Mar 202612 min
Portugal Golden Visa 2026: A Clear Guide for Investors
How Portugal's Golden Visa works in 2026 after recent reforms, including fund routes, residency rules, and the path to citizenship.
29 Mar 202613 min
Open Banking APIs for Offshore Fintech: A Guide
How offshore fintechs can use open banking APIs for payments and data, the licensing and access realities, and the pitfalls to avoid.
27 Mar 202611 min
CBDC Impact on Offshore Banking: What to Know
How central bank digital currencies could reshape offshore banking, privacy, cross-border payments and structuring, and what to plan for now.
25 Mar 202611 min
PSP Licence in the EU: A Jurisdiction Comparison
Compare PSP licence options across the EU: payment vs e-money institutions, passporting, capital and substance, and how to choose a jurisdiction.
24 Mar 202612 min
IBAN Assignment for Offshore Fintechs: A Practical Guide
How IBAN assignment works for offshore fintechs, why your own IBAN range matters, and the licensing, sponsor-bank and compliance realities behind it.
22 Mar 202612 min
Monaco Tax Residency: A Complete 2026 Guide
Establishing genuine Monaco tax residency in 2026: no personal income tax for residents, the residency-card process, housing and banking requirements.
22 Mar 202613 min
EMI Licence in Lithuania: A Complete Guide for Fintechs
A practical guide to the EMI licence in Lithuania: why fintechs choose it, the application process, capital and substance requirements, and common pitfalls.
20 Mar 202612 min
Best Countries for an Offshore Company in 2026
A considered 2026 comparison of leading offshore company jurisdictions, matched to real use-cases, with the substance and banking realities laid bare.
20 Mar 202614 min
Restructuring Crypto Before DAC8 and CARF: A 6-Month Action Plan
DAC8 and CARF make crypto reporting automatic. We set out a transparency-first, quarter-by-quarter plan to get entities, residency and records in order.
19 Mar 202613 min
EMI Licence in Malta: A Complete Guide for Fintechs
A practical guide to the EMI licence in Malta: why fintechs choose it, the MFSA process, capital and substance requirements, and the pitfalls to avoid.
18 Mar 202612 min
Neobank Launch: The Regulatory Pathway Explained
The regulatory pathway to launching a neobank: licence versus sponsor routes, capital and safeguarding, compliance, and the build-versus-rent decision.
16 Mar 202613 min
Banking-as-a-Service (BaaS): A Strategic Guide
A clear guide to Banking-as-a-Service (BaaS): how the model works, where the regulatory perimeter sits, sponsor-bank risk, and how to launch safely.
14 Mar 202612 min
How to Launch a Card Programme: A Practical Guide
A practical guide to launching a card programme: the roles of issuer, processor and scheme, BIN sponsorship, compliance, economics, and common pitfalls.
13 Mar 202612 min
US MSB Licensing: A Guide for Fintech Founders
A clear guide to US MSB licensing for fintechs: FinCEN registration, state money-transmitter licences, AML obligations, costs, and structuring pitfalls.
11 Mar 202612 min
Offshore Company Formation Cost: The Real 2026 Guide
What offshore company formation really costs in 2026 once agents, substance, banking and ongoing compliance are included, and how to budget well.
11 Mar 202612 min
Singapore Company Formation: A Complete 2026 Guide
A practical guide to Singapore company formation in 2026: the private limited entity, tax, substance, banking access, and who the jurisdiction suits.
7 Mar 202612 min
Delaware LLC for Non-US Entrepreneurs: A 2026 Guide
How a Delaware LLC works for non-US entrepreneurs in 2026: pass-through tax, the federal filings that catch people out, banking, and when it fits.
5 Mar 202612 min
UK Ltd Company for Non-Residents: A 2026 Guide
Setting up a UK Ltd company as a non-resident in 2026: incorporation, corporation tax, permanent establishment, banking and the compliance you must keep.
4 Mar 202611 min
UK Limited Company for Non-Residents: Everything to Know
Everything non-residents need to know about a UK limited company in 2026: directors, tax residence, VAT, banking, identity checks and mistakes to avoid.
2 Mar 202612 min
Hong Kong Company Formation: A Practical Guide
How Hong Kong company formation actually works in 2026 — territorial tax, the offshore-profits claim, substance, banking realities, and who it suits.
2 Mar 202613 min
Tax StrategyThe 183-Day Tax Myth: Why Day Counting Alone Won't Protect You
The 183-day rule is widely misunderstood. Relying on day counting alone as your defence against tax-residency claims can result in unexpected six-figure tax bills — the rule is not a universal law but one threshold among many factors.
2 Mar 20269 min
Panama Company Formation: A Complete Guide for 2026
A clear-eyed guide to Panama company formation in 2026: corporation and LLC options, the territorial tax position, banking, and where Panama still fits.
28 Feb 202612 min
Panama S.A. Corporation: Formation and Operating Guide
How to form and run a Panama S.A. corporation in 2026: shares, directors, the territorial tax position, substance, banking, and the compliance now required.
26 Feb 202612 min
Seychelles IBC Formation: A Complete 2026 Guide
A practical guide to Seychelles IBC formation in 2026: the tax position, substance and accounting duties, banking, and who the structure genuinely suits.
24 Feb 202611 min
IBC Formation in Seychelles: The Comprehensive Guide
A comprehensive guide to IBC formation in Seychelles: the formation process, the post-reform tax position, accounting duties, banking, and good standing.
23 Feb 202612 min
Mauritius GBC Formation: A Practical Guide
How a Mauritius GBC works in practice: tax treatment, the substance rules that now decide treaty access, banking, and who it genuinely suits.
21 Feb 202612 min
Singapore Pte Ltd: A Guide to the Private Limited
A practical guide to the Singapore Pte Ltd — tax exemptions, the resident-director rule, ACRA compliance, substance, banking, and common mistakes.
21 Feb 202613 min
Wealth Tax in Europe: How Mobile Families Plan
How wealth tax in Europe works, which countries levy it, and how internationally mobile families plan around it legitimately.
20 Feb 202613 min
Labuan Company Formation: A Practical Guide
How a Labuan company works in practice: the special tax regime, substance rules, banking access, and who this Malaysian offshore vehicle genuinely suits.
19 Feb 202612 min
RAK ICC vs DIFC vs DMCC: A Practical Comparison
RAK ICC vs DIFC vs DMCC compared: how these UAE structures differ on purpose, tax, substance, banking and cost, and which one fits your needs.
17 Feb 202612 min
UAE Free Zone Company Formation: A Practical Guide
How a UAE free zone company works in practice: corporate tax, qualifying income, substance, visas, banking and who this structure genuinely suits.
15 Feb 202612 min
UAE Mainland Company Setup: A Practical Guide
A UAE mainland company gives onshore market access, local contracts and visas. Here is how to set one up, the tax position, and what to watch for.
13 Feb 202612 min
DIFC Company Formation: A Complete Guide
DIFC company formation gives a common-law base in Dubai with English-style courts and global credibility. How it works, the tax position and who it suits.
12 Feb 202612 min
The Singapore VCC: A Guide to the Fund Structure
A clear guide to the Singapore VCC — umbrella and sub-fund structure, redomiciliation, tax incentives at a high level, and who actually uses it.
12 Feb 202612 min
ADGM Company Formation: A Complete Guide
ADGM company formation offers an Abu Dhabi common-law base with English law and strong fund and holding regimes. How it works and who it suits.
10 Feb 202612 min
CorporateCayman vs BVI: Which Offshore Jurisdiction to Choose
The British Virgin Islands and Cayman Islands both serve as premier offshore financial centres with zero corporate tax and strong legal frameworks. Choosing the wrong one does not break a structure — but it adds unnecessary cost and signals weak professional guidance to sophisticated counterparties.
10 Feb 20267 min
Georgia Company Formation: A Complete Guide
Georgia company formation offers fast setup, a distinctive profits-distribution tax model and easy non-resident access. How it works and who it suits.
8 Feb 202611 min
Georgia Virtual Zone: Tax Status for IT Companies
How the Georgia Virtual Zone delivers a 0% corporate profit tax for IT companies exporting software, who qualifies, and the substance pitfalls to avoid.
6 Feb 202611 min
Georgia Tax Residency: The Territorial Tax Base
How Georgia tax residency works, its largely territorial tax base, the High Net Worth Individual route, and the substance realities for entrepreneurs.
4 Feb 202611 min
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