Participation Exemption - Participation Exemption Regimes

Participation Exemption Regimes

The existence of a participation exemption under a local tax regime enhances a jurisdiction's attractiveness as a holding company location, although other factors such as the presence of a network of double taxation treaties are relevant.

Countries with a participation exemption include:

  • Austria
  • Belgium
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Italy
  • Sweden
  • UK (on foreign dividend income (subject to anti-avoidance) but not for gains on the sale of foreign subsidiaries)

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Famous quotes containing the word exemption:

    “Every member of the family of the future will be a producer of some kind and in some degree. The only one who will have the right of exemption will be the mother ...”
    —Ruth C. D. Havens, U.S. suffragist. As quoted in History of Woman Suffrage, vol. 4, ch. 13, by Susan B. Anthony and Ida Husted Harper (1902)