Publication detail

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

Ing. Michael Bílek

Original Title

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

Type

article in a collection out of WoS and Scopus

Language

English

Original Abstract

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 tax conditions for operating a alternative investment fund investing in real estate are further analyzed in a broader context.

Keywords

funds; investment; tax; law; Czech Republic; Luxembourg

Authors

Ing. Michael Bílek

Released

10. 12. 2021

ISBN

978-80-214-6069-0

Book

Workshop specifického výzkumu 2021

Pages from

16

Pages to

24

Pages count

9

BibTex

@inproceedings{BUT178301,
  author="Michael {Bílek}",
  title="Qualified investors funds taxation in the Czech Republic and in Luxembourg: Comparative study with focus on real estate fuds",
  booktitle="Workshop specifického výzkumu 2021",
  year="2021",
  pages="16--24",
  isbn="978-80-214-6069-0"
}