President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

On 24 July 2025, the Luxembourg government introduced Bill No. 8590 (the Bill), which proposes a new competitive carried interest tax regime with the stated objectives being: to create a legal ...

The Finance Bill 2025/26 proposes substantial changes to the United Kingdom taxation of carried interest. From 6 April 2026, carried interest arising to affected UK taxpayers will generally be taxed ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

Carried interest is an important issue for those investing in private equity funds, hedge funds, and other funds with a similar structure. For the fund investors, it’s always important to understand ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

As we start 2025, advisors must guide clients through the intricacies of tax and estate planning strategies. For highly compensated clients who manage private equity, venture capital and hedge funds, ...

John O'Farrell, a partner at venture capital firm Andreessen Horowitz, says he believes carried interest is essentially compensation for doing work, managing investments and generating returns; ...

MIGHT BE MORE THAN YOU THINK: A new analysis has found that curbing the preferential treatment of carried interest might raise more revenue than previously estimated. Yale University’s Budget Lab ...