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ARTICLE · 19 JANUARY 2026

New Year Tax Checklist For Private Capital Managers

Travers Smith LLP
Travers Smith LLP
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Travers Smith LLP

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That section exempts certain foreign government investors (892 Investors) from US tax but, broadly, does not apply to commercial activity.

GlobalTax
Travers Smith LLP
Travers Smith LLP
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  1. INTRODUCTION
  2. How we can help
  3. House and executive
  4. Fund and investor

INTRODUCTION

Tax is a hot topic for the private capital sector, and that looks set to continue throughout 2026.

With so many tax developments progressing it can be difficult for asset managers to stay on top of things. This briefing provides a checklist of the key tax issues to have on your list for 2026 across the UK, US and EU, as well as the key European fund management jurisdictions of Luxembourg, Ireland and Germany.

How we can help

We advise on all tax aspects of asset management and investment funds. We are currently advising clients on many of the matters identified in this checklist, and, through our membership of industry bodies, also involved in the development of several of the measures highlighted. If you would like to know more, please do get in touch.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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