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LegAIchain

Tax for Funds & Investors

Tax advisory for investment funds, their managers and investors, spanning fund-level exemptions and investor-level treatment. We help structure vehicles and flows so returns reach investors efficiently and reporting obligations are met.

What this covers

  • Fund vehicle selection and tax regime analysis (FIZ, ASI and foreign funds)
  • Alternative investment company (ASI) exemption conditions and structuring
  • Investor-level taxation of distributions, carried interest and gains
  • Carried interest and management incentive structuring
  • Withholding tax on cross-border investor flows
  • Fund-of-funds and feeder structure tax analysis
  • CFC and anti-avoidance considerations for fund holdings
  • Portfolio-company exit tax planning at fund level
  • VAT treatment of management and advisory fees
  • Investor tax reporting packs and information statements
  • Substance and management-location planning for the vehicle
  • Coordination with fund administration and regulatory teams
  • Treaty and directive relief on inbound and outbound investment

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