Tax Regime Comparison for Holding Companies

Law & Numbers is proud to share a comparative overview of the tax regimes applicable to holding companies across six jurisdictions, prepared by our members.
This comparative table covers corporate tax rates, dividend taxation, capital gains treatment, acquisition cost deductions, and substance requirements in each country. It offers a valuable resource for international investors, company founders, and tax professionals navigating multi-jurisdictional holding structures.

The study includes contributions from:

• 🇨🇭 Switzerland – Yves Auberson, Felten Assa & Associés

• 🇫🇷 France – Céline Boisselier, TGS Avocats

• 🇺🇸 United States – Gregory M. McKenzie, FischerBroyles LLP

• 🇭🇺 Hungary – Pál Jalsovszky, Jalsovszky Law Firm

• 🇵🇹 Portugal – Sofia Quental, Valadas Coriel & Associados (VCA)

• 🇱🇺 Luxembourg – Bernard Felten, Felten Assa & Associés