Alternative Investments

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Insights on corporate tax

We assist institutional investors, pension funds, life insurance companies, foundations, family offices and other corporate investors investing responsibly in alternative investments funds as well as other alternative investments such as direct investments and co-investments.

General tax structuring is on the international agenda, and changes to applicable tax legislation are expected over the lifetime of a fund. It is therefore important to ensure a sustainable structure, and that all entities, tax treaties, and EU directives are used in accordance with their purpose (BEPS, ATAD directives, etc.).

Katrine Hasselgren Strange

Partner, Corporate Tax

KPMG Acor Tax in Denmark

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What we do

Our team offers highly specialized tax advisory services tailored to the needs of alternative investment funds and their investors. We have broad knowledge on the various needs and sensitivities of institutional investors, a detailed understanding of the fund level as well as extensive experience with structuring of investments and repatriation towards investors.

We assist investors with tax due diligence in connection with investments in alternative investment funds including:

Assessment of contractual obligations (covenants) towards investors
Evaluation of investment routes
Identification of tax risks
Tax classification of assets and income
Taxation of the investments
Approach to responsible tax matters
Adherence to investor tax policies

We assist investors in developing or updating their internal tax policies with respect to the requirements they impose on asset managers. Moreover, we help institutional investors assess asset manager’s approach to responsible tax matters and ensure alignment with the investors' tax policies.

We assist investors with drafting of side letter clauses and participate in negotiations to address relevant tax aspects.

We assist investors with ongoing monitoring of their investments, incl. carrying out spot checks to ensure compliance with responsible tax matters, side letter obligations, etc.

We assist investors with the computation of its taxable income from alternative investment funds, and engage in discussions with asset managers to request additional tax information required to ensure tax compliance from an investor perspective.

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Meet the Corporate Tax team

Other relevant services

We assist asset managers of alternative investment funds throughout all phases of the fund lifecycle.

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We assist you navigating tax regulation before, during and after a transaction. Whether it is an acquisition or disposal, an initial public offering, restructuring or refinancing.

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