Kaupthing Singer & Friedlander - Taxation of Investments

Kaupthing Bank - Comprehensive commercial and investment banking services

Kaupthing Bank offers comprehensive commercial and investment banking services to individuals, companies and institutional investors. The Bank is a leading player in all the main areas of the Icelandic financial market, and in addition to Iceland, the Bank's key markets are Denmark and the United Kingdom.

The Bank focuses on the growth and development of its international activities and aims to be one of the leading investment banks in northern Europe. As of 30 June 2008 the number of full-time equivalent positions was 3,207 at Kaupthing Bank and its subsidiaries.

Kaupthing's shares are listed on the OMX Nordic Exchange in Iceland and Stockholm.

For further information about Kaupthing Bank:

Taxation of Investments

The way in which an investment, eg in equities, bonds or property is taxed can be altered by the structure or "wrapper" that is placed around it.

'Wrappers' can, for example, be used to change a Capital Gains Tax charge to an Income Tax charge. They can reduce or eliminate liabilities to Inheritance Tax and are frequently used to defer the point at which tax becomes payable, often for many years into the future.

Our wealth structuring process includes an analysis of which type of wrapper will benefit our clients and provides individual advice on establishing the specific structure.