Tax treatment of AT1 and RT1 instruments issued by banks and insurers in certain European jurisdictions
25 July 2018
This summary table is intended to provide an overview of the tax treatment of AT1 and RT1 instruments issued by banks and insurers in certain European jurisdictions following the announcement of the Dutch government to abolish the specific corporate income tax provision for Additional Tier 1 (AT1) and Restricted Tier 1 (RT1) instruments.
Download PDF