Withholding Tax Study 2017 | KPMG | LU

Withholding Tax Study 2017

Withholding Tax Study 2017

The Luxembourg Investment Funds - Withholding Tax Study 2017

The Luxembourg Investment Funds - Withholding Tax Study 2017

This study surveys 125 countries, analysing, in-depth, the taxes applied at source on interest payments and dividend distributions paid to Luxembourg SICAVs and FCPs and on capital gains realised by the Luxembourg SICAVs and FCPs on their underlying investments, updated as of July 2017.


The Luxembourg Investment Funds - Withholding Tax Study 2017

Please click here to access the WHT Study 2017 brochure. (PDF | 2.92MB)


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Withholding tax reclaims

KPMG Luxembourg has developed outstanding technical know-how in EU and global tax matters and is now filing claims on behalf of several European and non-European investment funds in numerous countries, such as France, Germany, South Korea, Poland, Taiwan, and others. Through these projects, our multidisciplinary EU Tax Team has gained experience in mobilising and coordinating dedicated and skilled people within the KPMG network to be able to quickly and efficiently respond to your needs. KPMG Luxembourg can assist you with applying for a reduction at source and filing withholding tax (WHT) reclaims in all countries that infringe EU law, DTT regulations, and domestic law by applying a discriminatory tax treatment to cross-border dividend distributions.


Withholding tax healthcheck

To ensure that investment funds can benefit from the best possible performance by enjoying the most favourable WHT rates, KPMG Luxembourg has developed the KPMG WHT Healthcheck, a fully automated tool especially designed for this purpose. The KPMG WHT Healthcheck will verify on a worldwide basis whether investment funds benefit from reduced WHT rates and/or whether you can file WHT reclaims based on domestic law, double tax treaties, or EU law. KPMG Luxembourg analyses more than 125 investment markets to see if WHT has been correctly applied to your funds.



The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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