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Navigating carried interest across jurisdictions

29 Sep 2026 International 2 min read Comparable
Carried interest continues to be a key consideration for private capital fund managers, investors and advisers operating across multiple jurisdictions. However, the tax and legal treatment of carried interest varies significantly from one country to another, making cross-border analysis both important and challenging.

To assist clients and practitioners, we have developed this online Expert Guide, bringing together country-specific insights from leading CMS specialists. The guide currently covers more than 10 jurisdictions, providing an overview of the applicable rules, tax treatment, eligibility criteria, fund types concerned and other practical considerations relevant to carried interest structures.

As regulatory and market developments continue to evolve, additional jurisdictions will be added to the guide over time, further expanding its international coverage.

Each chapter has been prepared by lawyers and tax advisers from the relevant jurisdiction. If you have any questions regarding a particular country chapter or would like to discuss a specific situation, please contact the local authors listed in the respective chapter, who will be pleased to assist.

We hope you find this guide a useful resource when assessing carried interest arrangements across different jurisdictions.

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