The subscription tax (taxe d’abonnement) is a flat-rate registration fee levied on the negotiability of the securities of certain investment vehicles. This annual tax is levied on:
- The net assets of investment funds as well as
- In the case of family wealth management companies (Sociétés de gestion de patrimoine familial -SPF), the paid-in share capital plus share premium and a part of debt.
The subscription tax is paid on a quarterly basis.
In case of any questions, please do not hesitate to contact the subscription tax team.
New Circulars: