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ARTICLE · 23 SEPTEMBER 2022

ATAD 3, QAHC And Why Jersey Structures Work For Both

Carey Olsen
Carey Olsen
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Carey Olsen

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On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.

European UnionTax
Robert Milner
Robert Milner
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On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies. Meanwhile in the EU, the European Commission has announced it will be introducing the anti tax-avoidance directive ("ATAD 3") aimed at EU resident holding companies claiming benefits under double tax treaties and due to come into effect on 1 January 2024.

Forward-looking fund managers and institutional investors may wish to reassess any existing EU asset-holding companies and consider using Jersey structures which can offer true fiscal neutrality/transparency, stay clear of the ATAD 3 impact and take advantage of Jersey's flexible corporate regime.

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