We are pleased to present you the 2019 edition of the Loyens & Loeff publication Holding Regimes. It provides a comprehensive overview of the most relevant tax aspects of holding regimes in 12 jurisdictions (Belgium, Cyprus, Hong Kong, Ireland, Luxembourg, Malta, Mauritius, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom).

The information contained in this publication is based on the applicable laws in effect as per 1 January 2019, unless otherwise mentioned.

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Holding Regimes 2019