In collaboration with:
Description
Objectives
By the end of this course, you will have a good understanding of :
- Direct taxation
- Taxation of UCIs - comparative study at European level
- Taxation of investments made by the UCI
- Taxation of non-resident investors
- Value added tax
- VAT status of UCIs
- VAT treatment of the main services relating to UCIs
- Tax treatment of the UCI compared with other Luxembourg collective investment vehicles
- Regulatory taxation of UCIs
Programme
- Legal and regulatory framework – reminders
- Direct taxation of UCIs
- Taxation of UCIs
- Withholding taxes and double taxation treaties
- Taxation of investors
- Indirect taxation of UCIs
- Registration fees
- Status of UCIs with regard to VAT
- Location of the service
- VAT benefit and regime
- Regulatory taxation of UCI
- Taxation of UCI transactions
- Concrete examples
Conditions
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Exam
An optional examination is available for this course. If they are interested, candidates can choose a date from the list of examination sessions on offer. Candidates must register for the examination at least five days before the chosen date. The examination is subject to a registration fee.
Certificate
At the end of the course, participants can download a certificate of attendance via their House of Training customer portal.
Location
L-1615 Luxembourg
Luxembourg
Sessions and schedules
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