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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)
2019
- Fund Taxation Alert 2019-07: CJEU confirms discriminatory nature of German withholding tax on dividends paid to non-German pension funds
- Fund Taxation Alert 2019-06: New WHT procedure introduced in Poland
- Fund Taxation Alert 2019-04: Danish withholding tax on foreign investment funds — High Court decision on the Fidelity case (C 480-16) issued
- Fund Taxation Alert 2019-03: Denmark adopts new rules on taxation of investment funds
- Fund Taxation Alert 2019-02: Reclaim opportunities on Belgian annual tax and withholding tax for Luxembourg SICAV
- Fund Taxation Alert 2019-01: New field in WM Daten: Valuation frequency according to Section 2(6)3 or 2(7)3 of the Investment Tax Act
2018
- Fund Taxation Alert 2018-13: Polish withholding tax refund for an Australian investment fund
- Fund Taxation Alert 2018-12: Polish tax reform: changes in the WHT mechanism scheme
- Fund Taxation Alert 2018-09: Danish withholding tax on foreign investment funds — decision on the Fidelity case (C-480-16) issued
- Fund Taxation Alert 2018-08: Danish withholding tax on foreign investment funds — decision on the Fidelity case (C 480-16) to be issued on 21 June 2018
- Fund Taxation Alert 2018-07: Online Filing and 0% Tax Card
- Fund Taxation Alert 2018-06: Extended deadline for the publication of tax figures in...
- Fund Taxation Alert 2018-05: India: Long-Term Capital Gain (LTCG) Taxation of Listed Securities
- Fund Taxation Alert 2018-04: French administrative Supreme Court clarifies which documents are admissible to evidence a right to a withholding tax refund
- Fund Taxation Alert 2018-03: German Investment Tax Act 2018: tax treatement of securities-lending
- Fund Taxation Alert 2018-02: German Investment Tax Act 2018: new Circular published before Christmas
- Fund Taxation Alert 2018-01: Advocate General’s Opinion on Denmark’s withholding tax on dividends...
2017
- Fund Taxation Alert 2017-17: RAIFs are welcome: updated Luxembourg circular on certificates of tax residence for UCIs
- Fund Taxation Alert 2017-16: German Investment Tax Act 2018
- Fund Taxation Alert 2017-15: Poland - Possibility to claim late interest on withholding tax refunds received by foreign funds
- Fund Taxation Alert 2017-14: German Investment Tax Act 2018: time to act now!
- Fund Taxation Alert 2017-12: Germany – updated procedure for withholding tax (“WHT”) reclaims on portfolio dividends by non-residents
- Fund Taxation Alert 2017-11: News on German Investment Fund Tax Act 2018
- Fund Taxation Alert 2017-10: Switzerland – KPMG approach confirmed – refund for French UCITS SICAV
- Fund Taxation Alert 2017-09: Finland – filing of withholding tax reclaims for non-listed SICAVs: the way forward
- Fund Taxation Alert 2017-08: Draft of the BMF letter related to the outstanding questions on the Investment Tax Act released
- Fund Taxation Alert 2017-07: Double Tax Treaty between Luxembourg and Serbia
- Fund Taxation Alert 2017-06: Dutch Supreme Court requests preliminary ruling to the CJEU on dividend withholding tax refunds for foreign investment funds
- Fund Taxation Alert 2017-05: Norway: change in statute of limitations
- Fund Taxation Alert 2017-04: German Investment Fund Tax Reform. The KPMG GIFT Map is here!
- Fund Taxation Alert 2017-03: Capital gains tax returns – Romania
- Fund Taxation Alert 2017-02: WHT reclaims Germany – KPMG launches court case for Luxembourg SICAV
- Fund Taxation alert 2017-01: Withholding tax reclaims in France – French Administrative Supreme Court clarifies the application of new provisions on tacit rejections
2016
- Fund Taxation e-alert - Issue 2016-07: The new Germand Investment Tax Act
- Fund Taxation e-alert - Issue 2016-06: UPDATE: Proposed change to Danish time limitation for dividend WHT reclaims
- Fund Taxation e-alert - Issue 2016-05: Proposed change in Danish time limitation for dividend WHT reclaims
- Fund Taxation e-alert - Issue 2016-04: Proposed change in Finnish time limitation period
- Fund Taxation e-alert - Issue 2016-03: Tax fraud related to reclaim of Danish withholding tax
- Fund Taxation e-alert - Issue 2016-02: The German Investment Tax Reform Act (InvStRefG)
- Fund Taxation e-alert - Issue 2016-01: Austrian Tax Update
2015
- Fund Taxation e-alert - Issue 2015-11: Circular n° 777
- Aberdeen e-alert - Issue 2015-10: Austrian Withholding Tax increases in 2016
- Aberdeen e-alert - Issue 2015-09: Update on Spain
- Aberdeen e-alert - Issue 2015-08: Denmark: double tax treaty reclaims temporarily suspended
- Aberdeen e-alert - Issue 2015-07: Luxembourg circular on certificates of tax residence for UCIs
- Aberdeen e-alert - Issue 2015-06: New opportunity for SICAVs on WHT tax reclaims to be filed in South Korea
- Aberdeen e-alert - Issue 2015-05: New opportunities in Finland
- Aberdeen e-alert - Issue 2015-04: Dutch Supreme Court rules: Luxembourg SICAV not entitled to dividend WHT refund
- Aberdeen e-alert - Issue 2015-03: Suspension of Austrian appeals until the decision of the Supreme Austrian Court
- Aberdeen e-alert - Issue 2015-02: Belgian Constitutional Court decides on Belgian Annual Tax
- Aberdeen e-alert - Issue 2015-01: Finnish Supreme Administrative Court opens the door to withholding tax refunds to non-EU investment funds / The Swedish Administrative Court of Appeal opens the door to withholding tax refunds to US regulated investment company funds
2014
- Aberdeen e-alert - Issue 2014-15: Belgium to grant withholding tax refunds to Luxembourg SICAVs
- Aberdeen e-alert - Issue 2014-14: First withholding tax refund for a Luxembourg FCP in Norway
- Aberdeen e-alert - Issue 2014-13: Impact of new Dutch case law on tax reclaim procedure
- Aberdeen e-alert - Issue 2014-12: New reclaim opportunities in Taiwan
- Aberdeen e-alert - Issue 2014-11: Denmark discriminates foreign investment funds
- Aberdeen e-alert - Issue 2014-10: WHT Reclaims in France – Small investment, big reimbursements
- Aberdeen e-alert - Issue 2014-09: WHT Reclaims in Sweden – A positive evolution
- Aberdeen e-alert - Issue 2014-08: WHT Reclaims in Finland – Enhanced chances of success for non-listed SICAVs
- Aberdeen e-alert - Issue 2014-07: Withholding tax reclaims filed in Austria by Luxembourg SICAVs
- Aberdeen e-alert - Issue 2014-06: The Swedish Administrative Court of Appeal opens the door to the payment of interest on withholding tax refunds
- Aberdeen e-alert - Issue 2014-05: EFTA Court recognizes applicability of fundamental freedoms to trusts
- Aberdeen e-alert - Issue 2014-04: Tax refund refused to Luxembourg SICAV in The Netherlands
- Aberdeen e-alert - Issue 2014-03: Dutch rules on dividends to insurance companies contradict EU Law
- Aberdeen e-alert - Issue 2014-02: Belgian Authorities start processing Aberdeen claims
- Aberdeen e-alert - Issue 2014-01: CJEU opens door to WHT refunds to non-EU investment funds
