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September 2016

A few weeks ago, the tax authority published a circular regarding the taxation of trusts, expanding on some of the definitions and rules set down in the revised laws as of 1.1.2014 – and including some important clarifications regarding some of the tax issues that had been raised. The entire thing is over 50 pages, so if you’re bored, take a look at the original here. Here are some of the clarifications given: We discussed in a previous post the issue of tax being paid on trust income by different taxpayers. The circular clarifies that, in almost all cases, the tax paid to a foreign

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