FOR FINANCIAL ADVISERS ONLY
FOR FINANCIAL ADVISERS ONLY
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Europe

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Choice of law in Spain 

This article identifies when customers can apply for a joint ownership Spanish Collective Investment Bond and which choice of law is available. Please see flowchart on the link below which provides a useful summary.
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Annual Tax on Enveloped Dwellings (ATED) – An overview

This article provides an overview of ATED. ATED was introduced in the Finance Act 2013 as part of a package of measures to make it less attractive for high value property to be held indirectly through companies.
Completing forms

Tax information for France

This article provides an overview of taxation in France for clients who have taken out an Old Mutual International Ireland Dac (‘OMII’) or Old Mutual International Isle of Man Limited (‘OMI IOM’) bond.
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Insurance Policies, Spanish income tax

The aim of this article is to provide a brief overview of how income tax applies to the different insurance policies under Spanish tax law.
Man opening safe

European inheritance gift and wealth tax

Inheritance, gift and wealth taxes and which jurisdictions in Europe they apply to. Please be aware there may be regional differences within the jurisdiction on how the tax is levied, if at all, and the exemptions that are available.
Campervan couple

Vive la trusts

This article provides a summary of the rules on the taxation of trusts in France. The changes were enacted into law in July 2011 with the aim of preventing tax avoidance through the use of trusts.
Man on mac

Tax information for Sweden

The following article provides an overview of the taxation of a life assurance policy in Sweden which are owned by a Swedish resident.
Cyprus: EU succession law

Cyprus: EU succession law

Where an individual owns assets in more than one country at the time of their death, complex rules can apply to their estate.
EU flags

New EU succession laws

Those advising UK expats need to consider the implications of Brussels IV when advising their clients.  Taking steps now may ensure that individuals avoid the possibility of Brussels IV impacting their succession plans.
Coins

Tax information for Spain

This article is intended for use by financial advisers who provide advice to clients who are habitually resident in Spain. This only applies to the Spanish Collective Investment Bond insurance product issued by Old Mutual International Ireland dac.

Financial Adviser Verification

The content of this site is for advisers only. It is not for the use of Hong Kong advisers. You can change the regional content by selecting a region from the drop down box in the top right-hand corner.