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An overview by ATOZ Tax Advisers, Taxand Luxembourg
Carried interest – the share of fund profits received by investment managers – raises ongoing debate over whether it should be taxed as employment income or as investment income, with the former typically more heavily taxed.
Keith O’Donnell, Petya Dimitrova and Marie Bentley from our Luxembourg member firm ATOZ Tax Advisers have recently published an article in Legitech Revue de Droit Fiscal, outlining Luxembourg’s approach to the taxation of carried interest received by individuals employed by alternative investment fund managers.
You can read the full article here.
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