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The financial sector and taxation

This page contains up-to-date information for operators in the financial sector, such as account operators, intermediaries, insurance companies and investment companies. Read more about operators in the financial sector.


  • Update to Financial sector pages: The new Paying dividends section discusses the tax rules relevant to distributions of corporate profits. We also describe some less frequently occurring situations under the sub-heading “Special circumstances affecting dividend payments”.
  • You can give feedback on the new Paying dividends section by answering this survey.

Newsletter for the financial sector

The newsletter contains updates on tax-related issues relevant to operators in the financial sector. 

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Page last updated 1/12/2024