Fund Taxation Alert
Fund Taxation Alert
Fund Taxation Alert focusing on international tax issues relating to investment funds (e.g., withholding taxes, capital gains taxes and tax reporting)
2024
- Fund Taxation Alert 2024-04
Germany: Pending WHT Cases Await Key Clarifications - Fund Taxation Alert 2024-03
Germany: Court Cases could change Tax Treatment of Foreign Investment Funds - Fund Taxation Alert 2024-02
Portugal – Supreme Administrative Court decision re-iterates discrimination on the withholding tax treatment for non-resident investment funds - Fund Taxation Alert 2024-01
Germany - positive decision by the BFH on the L-Fund Case
2023
- Fund Taxation Alert 2023-06
European Union – Can Investment Funds benefit from FASTER? - Fund Taxation Alert 2023-05
Poland – Positive decision by the CJEU on late interest - Fund Taxation Alert 2023-04
Germany – Positive decision by the CJEU on the L-Case - Fund Taxation Alert 2023-03
India - End of concessional rate for Foreign Portfolio Investors investing in government and corporate bonds - Fund Taxation Alert 2023-02
Tax compliance implication for Luxembourgish funds deriving capital gains from Spain - Fund Taxation Alert 2023-01
IRS issues the New Qualified Intermediary Agreement applicable 1st January 2023
2022
- Fund Taxation Alert 2022-10
Italian market withholding tax refund status - Fund Taxation Alert 2022-09
German market: Potential higher taxable basis for investors of UCITS and UCITS-like - Fund Taxation Alert 2022-08
Danish Investor tax reporting: share-based investment companies - Fund Taxation Alert 2022-07
Finland: French corporate-form fund held comparable with contractual-based fund; refund opportunities (CJEU judgment) - Fund Taxation Alert 2022-06
Portugal – The way forward for investment funds to reclaim WHT - Fund Taxation Alert 2022-05
Finland: CJEU issues judgment confirming that a French corporate fund is comparable to a Finnish contractual fund - Fund Taxation Alert 2022-04
Portugal: CJEU decides that Portuguese taxation of dividends received by foreign UCITS is contrary to EU law - Fund Taxation Alert 2022-03
Finland: Update on the latest market developments for investment funds - Fund Taxation Alert 2022-02
2021 US Tax Reporting: New Schedules K-2 and K-3 - Fund Taxation Alert 2022-01
Finish Tax authorities grant refunds to a Luxembourg SICAV
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