Our Expert Blogs
Introduction: Understanding Withholding Tax (WHT) in Germany Withholding tax (WHT) on dividends continues to challenge international investors in German equities. In 2025, several policy changes are shaping the WHT refund process. These changes create both risks and opportunities for investors. Foreign pension funds, institutional asset managers, and cross-border investors must stay informed. Understanding these updates […]
In today’s global investment landscape, big data is playing a central role in tax planning and compliance. For companies and funds trying to recover withholding tax (WHT) on cross-border dividends, data-driven strategies offer a faster, smarter approach. From managing documentation to identifying reclaim opportunities, big data is helping investors boost returns and reduce tax losses. […]
For global investors, withholding tax is a silent drag on portfolio performance that can erode international returns more than many realise. As cross-border investments become increasingly common, the impact of withholding tax on dividends has become a critical consideration in international portfolio management. While investors often focus on market movements, currency risk, and management fees, […]
In today’s connected financial world, investors are increasingly exploring opportunities beyond their home countries. International investing offers a chance to grow wealth, but it also brings tax challenges—especially around dividend tax and withholding tax (WHT). To protect investment returns, investors must use tax-efficient strategies. This article explores how to manage these taxes effectively and improve […]
In recent years, Special Purpose Acquisition Companies (SPACs) have re-emerged as a favoured investment vehicle in global capital markets. Their unique structure allows private companies to go public through a reverse merger, bypassing the traditional initial public offering process. While investors are often drawn to the potential for quick returns, there is a lesser-known but […]
In 2025, global investors and asset managers must prepare for significant changes in how tax authorities assess claims under tax treaties. The Organisation for Economic Co-operation and Development (OECD) has updated its rules to target treaty abuse more aggressively. These changes will have a major impact on withholding tax (WHT) recovery, particularly for dividend tax […]
Withholding tax (WHT) on dividends is a persistent challenge for international investors. Institutional investors and pension funds often seek to reclaim excess WHT charged by foreign tax authorities. However, many claims are unsuccessful. Denials usually arise from avoidable errors. Understanding common mistakes can help investors improve their reclaim success and navigate dividend tax regulations across […]
As investors seek higher returns in fast-growing regions, frontier markets have become more attractive. These economies—less advanced than emerging markets but more accessible than the least developed nations—offer strong dividend yields and capital growth potential. However, they also pose significant risks, particularly in the form of complex tax regimes. One of the most pressing issues […]
Investors looking to diversify globally often turn to depositary receipts. These instruments offer exposure to foreign companies without the complications of direct overseas share ownership. Among the most common are American Depositary Receipts (ADRs) and Global Depositary Receipts (GDRs). While both structures serve a similar purpose, they differ in how they handle withholding tax (WHT) […]
The gig economy is expanding rapidly, and freelancers are embracing the flexibility and independence that come with self-employment. Many are now earning enough to invest in global markets. This growing class of international investors is financially independent and agile, but they frequently encounter tax-related challenges—particularly with withholding tax (WHT) on dividends. Freelancers and digital nomads […]