News & Analysis as of August 15, 2025

European Union

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UK Government Targets Reform of the Investment Manager Exemption

Skadden, Arps, Slate, Meagher & Flom LLP on 5/6/2025

On 28 April 2025, the UK government published draft legislative amendments to: - Align the UK’s domestic tax rules on permanent establishments (PE) with the 2017 Organisation for Economic Co-operation and Development (OECD)...more

Update on Tax, Investment Funds and Real Estate Law - The VAT Exemption for Alternative Investment Funds Is Coming Soon

McDermott Will & Schulte on 12/20/2023

Management services for alternative investment funds (AIFs) will be free from value-added tax (VAT) starting in 2024. This is good news for Germany as a fund location because there will finally be alignment with the more...more

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Exemptions › Taxation › European Union

UK Government Targets Reform of the Investment Manager Exemption

Update on Tax, Investment Funds and Real Estate Law - The VAT Exemption for Alternative Investment Funds Is Coming Soon

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