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EMEIA private equity tax topics update for Q3/Q4 2024

03 December 2024

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Tax Alerts, National/Federal Taxation, Global

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Denmark, France, Germany, Ireland, Netherlands, Poland, Portugal, United Kingdom

This Alert highlights important tax topics relevant to private equity that arose in Denmark, France, Germany, Ireland, the Netherlands, Poland, Portugal and the United Kingdom during the second half of 2024. Executive summaryThis Alert summarizes tax developments across Europe in the second half of 2024 that are relevant to those involved in private equity, including:Budget 2025 and finance bill developments in France and the NetherlandsChanges to the taxation of carried interest and non-domicile regime in the UKClarifications on transfer pricing rules for intra-group transactions and changes to the interest deduction rule in GermanyThe participation regime for foreign dividends in IrelandWithholding tax...