NEPI Rockcastle Declares First Dividend of 2025 —Here’s How to Reclaim Your Withholding Tax

NEPI Rockcastle N.V. has capped off the 2024 financial year on a strong note by declaring a final dividend of 27.05 euro cents per share, maintaining a robust 90 percent payout ratio. While this underscores the company’s confidence and solid performance, how much shareholders actually pocket depends largely on one key factor: tax treatment. Capital […]
How Governments Use WHT to Counter BEPS

In recent years, the issue of tax base erosion and profit shifting (BEPS) has captured the attention of governments worldwide. Multinational corporations, through complex tax planning strategies, have been able to shift profits to low-tax jurisdictions. This has resulted in the eroding of the tax bases of countries where economic activity genuinely takes place. To […]
Digital Taxation and Withholding Tax: Are Higher Rates Coming?

In recent years, global tax policy has shifted dramatically. Digital taxation has become a priority for many governments. As the digital economy grows at an astonishing pace, countries are introducing Digital Services Taxes (DST) to capture revenue from technology giants and digital businesses operating across borders. This development raises a crucial question for international investors: […]
“Axis of Upheaval”: Emerging Alliances & WHT On Dividends

In today’s interconnected world, global tax frameworks are under increasing pressure. Countries that once followed stable tax treaties are now adjusting to a rapidly changing geopolitical scene. This shift, referred to as the “Axis of Upheaval,” includes new alliances and economic blocs that are reshaping international tax policies, especially those affecting withholding tax (WHT) on […]
Supermarket Income REIT’s JSE Listing: A Strategic Investment with Hidden Tax Opportunities

A Strategic Investment Opportunity with Global Implications A major shift in the real estate investment landscape is taking place. Supermarket Income REIT (SUPR) is a UK-based investment trust specializing in grocery-anchored real estate. The trust has secured a secondary listing on the Johannesburg Stock Exchange (JSE). Consequently, this move opens doors for South African and […]
Tax Relief Act: Withholding Tax Changes in the United States

Introduction Withholding tax (WHT) plays a critical role in the U.S. tax system, particularly concerning dividend tax. Investors, both domestic and foreign, are affected by changes in withholding tax policies. The recently enacted Tax Relief Act introduces key modifications that will influence how dividends are taxed. Understanding these changes is essential for ensuring compliance and […]
How Does Dividend Tax Work?

Dividend tax is a crucial component of the tax landscape. It impacts both individual investors and corporations. Understanding how dividend tax works can help investors maximise their returns. It also helps them navigate the complexities of tax regulations. This article will unveil the secrets of dividend tax. In particular, it will focus on key aspects […]
Optimising Your Swiss Dividend WHT Strategy

Navigating the complexities of dividend withholding tax (WHT) can be daunting, especially in a financial hub like Switzerland. For investors and pension funds, optimising your Swiss dividend WHT strategy is crucial to maximising returns. This comprehensive guide will walk you through the key aspects of Swiss WHT, providing actionable insights to streamline the reclaim process […]
Avoiding Common Pitfalls in Swiss Dividend WHT Reclaims

Navigating the intricacies of Swiss dividend withholding tax (WHT) can be a daunting task for investors and fund managers alike. The Swiss taxation system, known for its complexity, often presents challenges in reclaiming overpaid WHT on dividends. This comprehensive guide aims to highlight common pitfalls and provide strategies to avoid them, ensuring a smoother reclaim […]
Smart Dividend Tax Planning for Investors

Dividend tax planning is a crucial aspect of investment strategy that can significantly impact your overall returns. By understanding and effectively managing dividend tax, investors can maximise their income and minimise tax liabilities. This article provides comprehensive insights into smart dividend tax planning, focusing on key strategies and considerations relevant for investors. Understanding Dividend Tax […]