Reducing Repatriation Rate on SICAV Interest Payments

May 6, 2026 · WOWERI

Reduced repatriation rate is available for Luxembourg SICAV, but only if certain tests are passed and documents are prepared. This can help lower tax liability on SICAV interest payments.

Introduction

Reduced repatriation rate is available for Luxembourg SICAV, but only if certain tests are passed and documents are prepared. This can help lower tax liability on SICAV interest payments.

Requirements for Reduced Rate

To qualify for the reduced rate, the following conditions must be met:

• Pass the transparency test
• Pass the economic substance test
• Prepare and provide necessary documents

Benefits of Reduced Rate

Reducing the repatriation rate can help lower tax liability on SICAV interest payments. This can be particularly beneficial for companies with significant SICAV interest income.

Conclusion

Reduced repatriation rate is available for Luxembourg SICAV, but requires meeting certain conditions. If you think your company may be eligible, it is recommended to consult a tax advisor for more information.

Source: biz.ligazakon.net