Insights for emerging fund managers

Practical guides and analysis on fund structuring, regulatory frameworks, and operational best practices.

TaxCayman

How Cayman Islands tax neutrality actually works for fund managers

No corporate tax, no capital gains tax, no withholding tax. But tax neutrality does not mean tax-free for your investors. Here is what emerging managers need to understand.

Michael Ströck
Michael StröckCEO & Co-Founder
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TaxUK

Carried interest taxation in the UK: what changes in April 2026 and what it means for your fund

The UK is reclassifying carried interest from capital gains to trading income. If your fund documents are not set up for the new average holding period test, you will pay significantly more tax.

Antonis Manogiannakis
Antonis ManogiannakisHead of Fund Operations
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TaxGermany

German partnership tax returns: the filing obligation that catches fund managers off guard

If your fund has two or more German investors, you are required to file an annual partnership tax return in Germany. Most managers find out too late.

Lisa Fichtinger
Lisa FichtingerManaging Director (AIFM), Fund Administration AT/DE
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