Insights
Insights
Germany: German Tax Law and Regulatory Implications on Crypto Investments via Investment Funds
The current uptake in crypto funds, i.e. collective investment schemes
Germany: Landmark decision – Good news for foreign investment funds seeking to recover German WHT
The German Federal Fiscal Court's (BFH) recently published its ruling
Italy: The Italian Investment Management Exemption law: new implementing rules
In 2023 Italy amended the domestic permanent establishment (“PE”) definition
Luxembourg: The Luxembourg Administrative Court’s Interpretation of Loan vs. Equity Characteristics
A transaction even if formally structured as a loan may
Netherlands: EU Commission initiates infringement procedure over investment fund taxation rules
On 25 July 2024, the European Commission published its
Sweden: Sweden and WHT reclaims – CJEU GA Opinion in favour of Finnish pension institution
On 21 March 2024, Attorney General (GA) Collins of
