Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F21%3APU144842" target="_blank" >RIV/00216305:26510/21:PU144842 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds
Original language description
The submitted article "Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate funds" deals with a comparative analysis of Czech Republic's and Luxembourg's tax environment in the field of alternative investment funds investig in real estate. The author focuses on finding a relevant equivalent to the qualified investors fund known from the Czech Republic's legislation in Luxembourg's legal frame. Further the author analyses both Czech and Luxembourg systems of taxation of qualified investors funds and equivalent Luxembourg entities. In the third chapter the author focuses on comoarison of the amount of the amount of income tax paid by each analysed qualified investors fund from the sample with the amount of subscription tax. that the fund would have paid if it had been founded in Luxembourg. The findings obtained, represented mainly by the result thet significantly favoured Luxembourg as a domicile providing singificantly more favourable
Czech name
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Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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