In this 18th edition, we have examined 124 countries and analyzed the WHT rates on interest, dividends, and capital gains applicable to Luxembourg SICAVs and FCPs, UCITS and non-UCITS, based on their legal status as of 1 January 2025.
In addition to the analysis, the study provides further insights into key topics such as the EU Directive on cross-border tax arrangements (DAC6), FATCA, and developments in corporate social responsibility and the sustainable investments sector.
Withholding Tax Study 2025
Download now to access detailed insights into WHT rates across various jurisdictions for Luxembourg investment funds.
Navigating the intricate landscape of global market investments and the ever-evolving national tax legislation can be challenging. KPMG Luxembourg’s experts are here to support you every step of the way. Our comprehensive services cover the full fund lifecycle, leveraging innovative technology solutions to help your funds stay compliant and positioned to thrive.
Our aim is to ensure that your funds:
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Comply with local tax requirements
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Are always correctly documented to benefit from exemption or reduced tax rates at source
