2017

Norway

Norwegian budget proposal 2018 | New rules for taxation of unit-linked life assurance

As part of the Norwegian budget proposal for 2018 published last week, a proposal to the change of life assurance taxation has been presented.

France

Draft finance bill and Draft Social Security financing bill for 2018: the main tax measures

On 27 September, the draft finance bill for 2018 was presented to the Council of Ministers.

Mexico

Capitalizing Mexican companies challenged

Update on the Mexican Repatriation: Mexican Tax Authorities clarify that investing repatriated resources into a Mexican entity controlled by the Mexican taxpayer and which holds funds abroad should be considered an undue tax practice.

Norway

Alternative investments: Navigating in a "low return regime"

In recent years unpredictable economic and political conditions have caused worldwide uncertainty and Norway is no exception. Several are, therefore, looking for non-traditional investments to meet the desire for a more predictable risk-adjusted return.

Iberia

The growing need to diversify portfolios

How can a Luxembourg unit-linked policy help Spanish and Portuguese investors willing to invest in non-traditional and alternative investments?

UK

Another Finance Bill, another series of UK RND changes

Draft legislation was published on Wednesday 13 September for inclusion in the winter Finance Bill, which is also referred to as Finance Bill 2017-2018.

UK

Non-Dom Changes: Second Finance Bill published

The Bill delivers further certainty around the rules affecting the taxation of resident non-domiciliaries (RNDs) and, as expected, contains the bulk of the provisions that were dropped from Finance Act 2017.

Belgium

Belgian 2017 tax reform

On 26 July 2017, the Belgian government reached an agreement on the long-awaited tax reform. Read more on outcome.

Trends

Why in-house wealth structuring is today’s weapon of choice

How can today’s insurers and other wealth managers efficiently serve their client base while differentiating themselves from the competition?

UK

Finance Bill Clauses Out: Non-Dom Changes In

It is now expected that changes to the taxation of UK resident non-domiciled individuals (RNDs) that were withdrawn from Finance Act 2017 will go ahead as originally planned and with an effective date of 6 April 2017.

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