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Austria: Implementing the non-public register of beneficial owners

Click to access 170630_WolfTheiss_Tax_Newsletter_Q2_2017.pdf www.schoenherr.eu/publications/publications-detail/beneficial-ownership-register-to-be-introduced-in-austria/ See also: www.schoenherr.eu/publications/publication-detail/wiereg-extensive-duty-of-care-and-reporting-requirements/ Update: www.wolftheiss.com/knowledge/client-alerts/detail/update-zum-wiereg/ 0
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Austria, Transparency

France: Incompatibility of the French 3% tax with the parent-subsidiary directive

gowlingwlg.com/en/united-kingdom/insights-resources/incompatibility-of-the-french-3-tax-with-the-parent-subsidiary-directive home.kpmg.com/xx/en/home/insights/2017/05/tnf-france-cjeu-judgment-concerning-tax-on-distributions-of-profits.html Click to access 2017G_03547-171Gbl_CJEU%20finds%20French%203%20percent%20contribution%20incompatible%20with%20EU%20Parent-Subsidiary%20Directive.pdf Updates: www.ey.com/gl/en/services/tax/international-tax/alert–french-minister-of-finance-announces-repeal-of-3-percent-distribution-tax sullcrom.com/landmark-french-constitutional-court-decision-on-the-3-percent-tax-on-dividend-distributions www.whitecase.com/publications/alert/end-and-refund-french-3-tax-distributions 0
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European Union, France, Tax

EU: ESMA Investment Management Opinions on Brexit Relocations

www.maplesandcalder.com/news/article/esma-brexit-opinions-investment-management-1514/ Click to access Brexit_-ESMA-publishes-sector-specific-opinions-on-relocations.pdf-2.pdf www.williamfry.com/docs/default-source/articles-insights-william-fry-news-pdfs/esma-issues-investment-management-opinion-on-brexit-relocations.pdf?sfvrsn=0 www.elvingerhoss.lu/publications/relocations-uk-esmas-opinion-asset-management www.bakermckenzie.com/-/media/files/insight/publications/2017/08/al_germany_esmassosandspors_aug17.pdf?la=en www.loyensloeff.com/en-us/news-events/news/new-esma-opinion-on-the-requirements-for-obtaining-eu-market-access-for-aifms-and-ucits-in-the-context-of-brexit See also: Click to access Brexit_-EBA-sets-out-its-supervisory-expectations.pdf     0
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European Union, Regulatory, UK Real Estate, Spain European Union, Funds Germany, Money Laundring, Risk Management Banking, European Union, Regulatory, UK

France: Publication of decree on the register of beneficial owners of unlisted companies

france.taylorwessing.com/en/alerte-corporate-parution-du-decret-relatif-au-registre-des-beneficiaires-effectifs www.jonesday.com/france-establishes-register-of-beneficial-owners-of-corporations-and-other-entities-10-26-2017/ Update: data.inpi.fr/ Click to access Establishment_in_France_English.pdf wts.com/global/publishing-article/20221121-france-ict-nl~publishing-article?language=en Public access to the register of beneficial owners is on hold presse.economie.gouv.fr/19012023/ 0
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France, Ownership

Malta: Amendments to Maltese tax residency rules

www.camilleripreziosi.com/en/news-resources/1/2436/recent-amendments-to-maltese-tax-residency-ru home.kpmg.com/mt/en/home/insights/2017/12/residence-programme-rules.html Update: ru.henleyglobal.com/industry-news-details/malta-launches-the-updated-permanent-residence-program-eng/ 0
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Malta, Residency, Tax, Tax Planning

Luxembourg: SPF – Family Wealth Management Company

Click to access family-wealth-management-company.pdf www.centuria-capital.lu/Private-Wealth-Management-Company Click to access Comparison-table-of-Luxembourg-investment-vehicles-Chevalier-Sciales-4.pdf www.ogier.com/publications/the-luxembourg-spf-a-private-wealth-management-company-of-choice Update: www.williamfry.com/newsandinsights/publications-article/2022/03/31/what-you-need-to-know-about-the-new-code-of-practice-for-revenue-compliance-interventions 0
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Corporate Law, Family Office Services, Luxembourg