Luxembourg

Aberdeen Tax Reclaims 

Great opportunities for investment funds to reclaim unduly paid withholding taxes

Background

In 2009, the ECJ decision in the Aberdeen Case was a milestone judgment for the abolishment of the discriminatory taxation of cross-border dividends.


Since then, new court cases (inter alia, the Santander Case in May 2012) have confirmed the ECJ’s position on discriminatory tax regimes being contradictory to the free movement of capital.


On this basis, KPMG Luxembourg helps EU and non-EU resident clients file tax reclaims. This allows them to benefit from reimbursements of unduly paid withholding taxes or safeguard their rights in EU Member States that have a discriminatory legislation.


Aberdeen Claims: identifying viable claim territories


green square Claim viable     red square No Claim viable     gray square Outside EU/EEE

Our services

KPMG Luxembourg offers an integrated approach based on a complete outsourcing model and takeover of the entire claim filing process.


Within this model, KPMG Luxembourg takes over the entire project management tasks in order to achieve a smooth filing and reimbursement process.

                                                                         Funds

                                                                             

                                                 

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  • Local Paying Agent
  • Passport & Legalization Offices
  • Local Regulatory Bodies
  • Notary
  • Local Registry of Commerce
  • Sub-Custodians                                                                   
  • Local Tax Authorities

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Get in touch with KPMG

Contact

Sébastien Labbe

Partner

Tel. +352 22 51 51 - 5565

sebastien.labbe@kpmg.lu

 

Gérard Laures

Partner

Tel. + 352 22 51 51 - 5549

gerard.laures@kpmg.lu

 

Frank Stoltz

Partner

Tel. + 352 22 51 51 - 5520 

frank.stoltz@kpmg.lu

 

Olivier Schneider

Senior Manager, Tax

Tel. +352 22 51 51 - 5504

olivier.schneider@kpmg.lu

 

Marie Audrain

Manager, Tax

Tel. +352 22 51 51 - 5413

marie.audrain@kpmg.lu