We are pleased to present you the 2024 edition of the Loyens
& Loeff publication Holding Regimes in a New Era –
Comparison of Tax and Non-Tax Aspects of Selected Countries.
This publication provides a comprehensive overview of the most
relevant tax aspects and certain non-tax aspects of 8 jurisdictions
(Belgium, Ireland, Luxembourg, the Netherlands, Singapore, Spain,
Switzerland and the United Kingdom).
In this edition, we included a new chapter on the OECD Pillar
Two rules and the attention points under Pillar Two when choosing
your holding jurisdiction.
The information contained in this publication is based on the
applicable laws in effect as per January 1, 2024, unless otherwise
mentioned.