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)

Our service offering

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.

Connect with us

Witholding Tax Healthcheck Video

Witholding Tax Healthcheck Video

Learn how you can boost your fund's performance with KPMG's Withholding Tax Healthcheck tool.

Olivier Schneider

Olivier Schneider

Olivier Schneider is an associate partner at KPMG Luxembourg. He has been a member of the of the tax practice for more than 10 years.

Additional services and information

Withholding Tax Study 2016

The Luxembourg Investment Funds - Withholding Tax Study 2016

View PDF

Withholding tax healthcheck flyer

A dedicated tool to boost your fund’s performance.

View PDF (508KB)

Withholding tax reclaim services flyer

This fully integrated service helps you reclaim undue withholding taxes wherever possible.

View PDF (466KB)

Fund Taxation Alert

Fund Taxation Alert focusing on international tax issues relating to investment funds

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