An overview by Taxand Netherlands: In the Netherlands, people earning carried interest – i.e., profit shares from investments – currently pay a lower rate of [...]
Tax relief in the area of tax-privileged tied pension provision
Pillar 3a (“restricted pension provision”), an important element of the Swiss 3-pillar principle, provides for the possibility of tax-privileged personal pension provision. A draft bill, [...]
Luxembourg Tax Administration Publishes FAQ on Pillar Two Transition Rules
The Luxembourg Tax Administration has recently published an FAQ aiming to clarify the application of the law transposing EU Council Directive 2022/2523, ensuring a global [...]
Swiss Federal Tax Authorities releases Q&A on specific transfer pricing topics
Following the transfer pricing publication of the Swiss Tax Conference together with the FTA in January 2024 (see our tax news as of February 2024), [...]
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