Knowledge Base

← Explain the fundamentals of corporate taxation, including taxation of products offered to corporate and institutional clients
categorization

Insurance companies

Categorize items by dragging them to the appropriate zones

Items to categorize:

Insurance companies
UCITS and AIFs
Foreign pension funds
Categories:

Exemption from mark-to-market on unit-linked investments

Partial tax transparency with taxation at the unitholder level

Reduced withholding tax rates under tax treaties