Favorable CJEU Judgement for Non-Resident Unit-Linked Insurance Companies with Dutch Investments
On 7 November 2024, the Court of Justice of the European Union (CJEU) delivered a significant ruling in Case C-782/22, addressing the discriminatory nature of the Dutch dividend withholding tax regime concerning non-resident unit-linked insurance companies. This decision underscores the EU's dedication to upholding the free movement of capital under Article 63 TFEU, particularly in matters related to dividend withholding tax.
Spotlight on WTax’s Tech Team: An Interview with Ashley Gritzman
At the heart of WTax’s ability to stay ahead in the rapidly evolving world of withholding tax recovery is its cutting-edge technology and innovative solutions.
The Real Cost of Delays in Withholding Tax Recovery
In today’s financial world, the time value of money is more important than ever. Waiting to recover your excess withholding tax and incurring tax which could be avoided upfront could mean missed opportunities for reinvestment and growth.
Are US RICs Suffering Excess Withholding Tax?
For US fund managers, managing cross-border investments comes with its own set of challenges, particularly regarding taxes. One of the most significant issues is withholding tax leakage on dividend and interest income from foreign investments.
Spotlight on WTax’s People and Development Department: An Interview with Nicole Lieman
At WTax, the driving force behind our success is not only our cutting-edge services but our exceptional people. Nicole Lieman, Head of People and Development, shares the story of WTax’s journey, its commitment to fostering a positive workplace, and how the company continues to attract and retain top talent.
How Withholding Tax Recovery Supports ESG-Aligned Asset Management
In today's investment landscape, environmental, social, and governance (ESG) considerations are more important than ever. Institutional investors and asset managers are expected to align their practices with these principles.
Spotlight on WTax’s Tax Technical Team: An Interview with Lelanie Marais
As the head of WTax’s Tax Technical team, Lelanie Marais is at the forefront of navigating the complex and ever-changing landscape of withholding tax (WHT) for the company’s global client base. In this interview, she shares her insights into how WTax stays ahead of industry changes, the future of WHT, and what makes WTax a leader in the field.
Portugal ECJ Claims: A Comprehensive Timeline for Investment Funds
An Introduction to ECJ Claims One method for investment funds to seek withholding tax relief is through claims based on European Court of Justice (ECJ) legal precedent. When EU Member States impose different tax treatments on domestic and comparable foreign investment funds, it results in unjustified discriminatory tax practices that contravene the EU’s principle of free movement of capital, as outlined in Article 63 of the Treaty on the Functioning of the European Union.