Comparison of holding regimes in Europe, Middle East and Africa

Comparison of holding regimes in Europe, Middle East and Africa - Crowe Ireland

Our Crowe Global network have produced this updated “comparison of holding regimes” for 2018 (8th edition).

It provides an overview of the main tax features of holding regimes in Europe, Middle East and Africa. In total they have included information about 54 different countries in this 2018 edition.

New countries added :

  • Albania
  • Austria
  • Bulgaria
  • Hungary
  • Israel
  • Kazakhstan
  • Kenya
  • Malta
  • Nigeria
  • Qatar
  • Reunion Island
  • Slovenia

Topics covered include:

  • Tax rates
  • Tax regime of dividends received and capital gains on shares
  • Capital duties
  • Interest deductibility rules, including debt-to-equity limitations
  • Controlled Foreign Companies provisions
  • Withholding Tax on dividends paid
  • Deduction of capital losses resulting from the sale of shares