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V2529-20 ·24 July 2020 ·consulta-vinculante Medium impact
Tax

Swiss pension fund treatment depends on whether it meets criteria for rent attribution entity

The DGT asks whether a Swiss pension fund (FCP) qualifies as a rent attribution entity and how dividends are treated. It states that if the fund meets rent attribution criteria, non-resident members are taxed on attributed income under the TRLIRNR.

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2020-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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