Scotland has a long history of international trade.

Outside of London, no other UK region attracts more foreign direct investment (FDI) than Scotland.

According to the latest reports, in 2023, Scotland won nine financial services FDI projects, up from eight in the previous year. Five of those projects were won last year in Edinburgh, two in Glasgow, and additional ones in Motherwell and Dufftown. Over the last five years Scotland saw a steady increases in the number of projects and market share of all UK projects. London is still in the lead with 41%, but Scotland is positioned in second place, taking 11% of the market share.

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Source: Financial Times FDI Benchmark 2023

The Scottish government has traditionally offered significant support to many Scottish businesses, whether it be funding to secure jobs, tax reliefs, or financial support for innovation and R&D. Scotland continues to offer significant incentives in the form of grants or subsidies to foreign investors, with Scottish Enterprise budgeting around £300 million per year while Highland and Islands Enterprise supported 339 projects in the 2023/2024 financial year and provided £57m in support.

In 2023, Scotland recorded 142 projects, which was a 14% increase from 2022 and a record for Scotland, making it the leading investment region in the UK outside of London. The investment sectors in Scotland during 2023 that contributed most to this success were renewable energy and offshore wind investments.

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Scotland is brilliantly connected. With five international airports and most major European cities within two hours, it truly is an ideal steppingstone into Europe for your business.

Making a business investment in a new jurisdiction is not a decision to be taken lightly and can challenge the way you have become accustomed to running your business. Burness Paull has a wealth of experience in advising clients from across the globe on their business ventures in Scotland, particularly how best to navigate potential pitfalls and maximise the benefits offered by the Scottish market.

This guide covers some of the main legal and regulatory compliance requirements for businesses operating in Scotland. It is aimed at those who are looking to expand or invest into the UK and at the organisations which are supporting them in this move.

Local expertise is vital, as the law in Scotland, and indeed the UK, differs significantly from other jurisdictions. Burness Paull is passionate about helping businesses investing in Scotland to have the best possible start and can guide you through the legal and regulatory landscape.

Download the guide Doing Business in Scotland

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