In a recent study carried out by the European Commission, yet to be published, it was identified that a large number of EU Member States differentiate between resident and non-resident pension funds when it comes to the taxation of...
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Globe Refund is delighted to announce that the company have successfully obtained the refund of the withholding tax on UK interest for a Luxembourg loan fund. That’s a very good news for all the EU funds investing in...
The Danish National Tax Board has decided to allow institutional investors to take full advantage of the double taxation treaties. Globe Refund informs that the common contractual funds, a tax-transparent fund structure, offers sustainability and the cost efficiency of...
Launch of online tax filing system In 2017, the Norwegian tax authorities (COFTA) introduced ‘Altinn’, a new web portal designed to enable electronic filing and exchange between tax payers and the tax administration. The use of this portal is...
On 18 June 2009, the ECJ issued its judgment in the Aberdeen Property Fininvest Alpha Oy (Aberdeen) case C-303/07. It is the first time the ECJ has considered the compatibility with the EC Treaty of an EU Member State levying dividend...
The governments of France and Luxembourg on March 20 signed a new double tax treaty designed to supersede their current tax treaty, dated April 1, 1958. This new treaty incorporates the latest OECD/G20 base erosion profit shifting (BEPS) initiatives...
The French Conseil d’Etat issued its decision in case 408561 concerning the documents that can be used to justify the payment of a withholding tax (WHT) in France when reclaiming a refund of this WHT. Background A Belgian-resident individual...
On February 7, 2018, the Court of Justice of the European Union (CJEU) issued his Opinion in the EV v Finanzamt Lippstadt case (C-685/16) concerning the compatibility of the German participation exemption regime applicable to dividends originating in third countries with the free...
On 22 February 2018, the Court of Justice of the European Union (CJEU) issued its judgment in Joined Cases C‐398/16 and C‐399/16 X BV and X NV v Staatssecretaris van Financiën. These cases, which were referred to the CJEU...
The Fiscal Court of Munich recently referred preliminary questions to the CJEU regarding the compatibility of the German regime of dividend Withholding Tax (WHT) imposed on a Canadian pension fund with the free movement of capital provided in Article...