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Adema

Taxation of UCITS

Austria, Germany, the Netherlands, and the United Kingdom
2009. Buch. 576 S. Hardcover
Kluwer Law International ISBN 9789041128393
In englischer Sprache


Undertakings for the Collective Investment of Transferable Securities (UCITS)
involve collective investment funds, which are authorized to market their
units among countries within the European Union. The objective of the original
UCITS directive was to allow for open-ended funds investing in transferable
securities to be subject to the same regulation in every Member State. It was
hoped that once such legislative uniformity was established throughout Europe,
funds authorized in one Member State could be sold to the public in each
Member State without further authorization, thereby furthering the EU’s goal
of a single market for financial services in Europe.



Unfortunately, the reality differed somewhat from the expectation.



This insightful work examines the taxation of UCITS in Austria, Germany, the
Netherlands, and the United Kingdom. It analyzes the tax consequences of the
cross-border trade in units of UCITS for unitholders residing in the countries
examined. It also features a number of recommendations to remove the tax
advantages and disadvantages that occur in cross border trading.

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