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)
2025
- Fund Taxation Alert 2025-04
Poland – CJEU decides that Polish taxation of securities received by Luxembourg self-managed SICAV is contrary to EU law. - Fund Taxation Alert 2025-03
Federal Central Tax Office – New developments on the reimbursement process - Fund Taxation Alert 2025-02
FASTER Directive published in Official Journal of the European Union - Fund Taxation Alert 2025-01
Luxembourg – Updated Circular on Certificates of Residence for Collective
2024
- Fund Taxation Alert 2024-10
Germany – Federal Central Tax Office grants refund following KPMG test cases - Fund Taxation Alert 2024-09
New online procedures for filing subscription tax returns launched in Luxembourg - Fund Taxation Alert 2024-08
India - Key Changes to Capital Gains Tax Rates - Fund Taxation Alert 2024-07
European Commission Challenges Dutch Tax Rules for Investment Funds, Citing Discrimination Against Foreign Investment Funds - Fund Taxation Alert 2024-06
Portugal’s Supreme Administrative Court confirms dividend WHT refund eligibility to US investment funds - Fund Taxation Alert 2024-05
New Protocol to the Indian-Mauritius double tax treaty - 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
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