Corporate Taxes, Investment Funds, Investors

UK Qualifying Asset Holding Companies: How Will the Proposals Impact Debt Funds?

Dechert LLP on 8/4/2021

The structure is a simplified version of how a typical European fund might be established in Luxembourg where currently we would typically use a downstream Luxembourg SARL or securitisation vehicle as the intermediate...more

Luxembourg 2021 Budget: An Overview Of the Main Tax Amendments which Impact The Fund Industry

Goodwin on 10/23/2020

The much-awaited Luxembourg state budget for FY 2021 has finally been tabled before the Chamber of Deputies. Delayed due to the ongoing COVID-19 pandemic, the Luxembourg government published bill number 7666 on 14 October...more

Guide to the Surprises Lurking in the QOZ Proposed Regulations

Flaster Greenberg PC on 4/26/2019

While mid-April is typically associated by most with Tax Day, this year, April 2019, also became the month the highly awaited second round of Qualified Opportunity Zone Proposed Regulations were issued....more

Global Private Equity Newsletter - Winter/Spring 2018 Edition: Snapshot of Tax Act Changes for PE Funds and their Portfolio...

Dechert LLP on 4/9/2018

President Trump signed into law tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”) on December 22, 2017. The Tax Act implemented the most far-reaching changes to the Internal Revenue Code (the...more

German Investment Taxation – Reform Ahead

Dechert LLP on 8/3/2015

The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

Investment Funds Update - Europe: Key legal and regulatory updates for the funds industry from the primary European asset...

Dechert LLP on 3/17/2015

Federal Ministry of Finance Guidance on Tax for Closed-Ended AIFs - The Federal Ministry of Finance has issued guidance on 12 February 2015 that broadens the favorable tax regime for investment partnerships applicable to...more