Great Fund Insights: Podcast: ATAD 2 - what is the impact on the fund industry?

Publications

25 March 2020

Related people

Johanna Tschurtschenthaler

Counsel

Luxembourg

Patrick Mischo

Office Senior Partner

Luxembourg

Headlines in this article

Related news and insights

Publications: 01 March 2024

Amount B or not to be? The OECD’s Pillar One Amount B report

Publications: 02 February 2024

Luxembourg podcast: Reverse hybrid mismatches: A-Tad too complex?

Publications: 08 January 2024

Director’s fees no longer subject to VAT: what you need to know

Publications: 12 October 2023

Substance requirements: an international overview

The second anti-tax avoidance directive (ATAD 2) applicable as of 1 January 2020 (except for reverse hybrid mismatches, applicable as of 1 January 2022) will introduce anti-hybrid rules in the European Union.

ATAD 2 has a significant impact on how alternative investment funds and their underlying investments are structured. In this podcast Johanna Tschurtschenthaler (Senior Associate, Tax) and Patrick Mischo (Partner, Tax) of Allen & Overy Luxembourg will discuss the basic concepts and how the alternative investments space will be affected (both with respect to existing funds and new fund projects).