乐鱼(Leyu)体育官网

Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That鈥檚 why 乐鱼(Leyu)体育官网 LLP established its industry-driven structure. In fact, 乐鱼(Leyu)体育官网 LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

Austria: Exclusion of nonresident investment funds from dividend withholding tax refunds compatible with EU law (CJEU judgment)

Exclusion does not constitute a restriction on the free movement of capital in violation of EU law

Share
May 15, 2025

The Court of Justice of the European Union (CJEU) on April 30, 2025, held ()鈥攊n response to a referral from the Austrian Supreme Administrative Court鈥攖hat the exclusion under Austrian tax law of nonresident investment entities comparable to undertakings for collective investment in transferable securities (UCITS), from dividend withholding tax refunds available to non-transparent legal entities, does not constitute a restriction on the free movement of capital in violation of EU law.

Specifically, the CJEU held that the Austrian rules did not breach Article 63 of the Treaty on the Functioning of the European Union (TFEU), provided that the income generated by such entities is attributed to their unitholders and taxed at the unitholder level in the entity鈥檚 state of residence.

Read a聽May 2025 report聽prepared by 乐鱼(Leyu)体育官网's EU Tax Centre

Thank you!

Thank you for contacting 乐鱼(Leyu)体育官网.聽We will respond to you as soon as possible.

Contact 乐鱼(Leyu)体育官网

Use this form to submit general inquiries to 乐鱼(Leyu)体育官网. We will respond to you as soon as possible.

By submitting, you agree that 乐鱼(Leyu)体育官网 LLP may process any personal information you provide pursuant to 乐鱼(Leyu)体育官网 LLP's .

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services 乐鱼(Leyu)体育官网 can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the 乐鱼(Leyu)体育官网 International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline