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Overriding Interest
Overriding Interest is a European Real Estate newsletter created to keep you up-to-date on everything you need to know. Common topics include: industry events, important case summaries and the introduction of new lawyers who will shape the industry for years to come. Find our past editions below or SUBSCRIBE to have Overriding Interest delivered directly to your inbox.
Thought Leadership
On 15 August 2025 the IRS released Notice 2025-42 (the Notice), which restricts the methods that developers of wind and solar projects can use to determine whether they have begun construction for purposes of the section 45Y production credit and the section 48E investment credit on and after 2 September 2025.
On 25 July 2025, President Donald Trump signed Executive Order 14320, Promoting the Export of the American AI Technology Stack, outlining a national strategy to promote global adoption of US-developed artificial intelligence technologies and assert American leadership in global standards and supply chains.
On 2 April 2025, President Trump announced a series of “reciprocal” tariffs on US imports from all countries. The tariffs apply at different rates by country, starting at a baseline of 10% and reaching as high as 50%.
On 18 July 2025, the Council of the European Union adopted additional measures which have been introduced in its 18th sanctions package in response to the ongoing conflict in Ukraine.