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Description
Objectives
- The basic notions, terminology and importance of European tax reporting applicable to investment funds
- The basics of German, Austrian, Swiss, British, Italian and Belgian taxes and of the EUSD
Programme
- Introduction to pan European tax reporting for funds
- Overview
- Taxes applicable to investment funds
- Tax reporting industry today: which, how, why ?
- Increasing importance of tax figures calculation
- Challenge for fund tax reporting
- Risks
- Periodic
- Graphical analysis of daily tax figures
- Conclusion
- Germany - tax reporting
- Funds and reporting in scope/ tax audit /communication
- Annual tax figures & daily tax figures (mandatory / optional)
- Interim profit ( components / target funds IP)
- Equity gain (components / target funds AKG)
- Real estate gain (components)
- Hedge funds
- Austria - tax reporting
- Status
- Overview
- Registration & reporting
- Daily tax calculation & EUSD
- Reporting (process, codes )
- United Kindom - tax reporting
- Reporting fund regime (overview)
- Forms of mutual funds
- Duties of a reporting fund
- Reporting requirements to investors
- HRMC requirements
- Computation of the reportable income
- Trading versus investment transaction
- Breaches of the reporting fund regime (overview)
- Specific case : FCP – streaming of incom
- Switzerland - tax reporting
- Background / information to be provided /addressees overview
- Some required adjustments
- Other issues
- Belgium - tax reporting
- Background
- TIS (background / scope / determination)
- Taxe d’abonnement - principle
- Specific case : FCP
- Italy - tax reporting
- Background / law decree
- Tax reporting obligations
- EU Savings Directive
- Principles / exchange of information flow / exceptions
- Directive – country /products / products out / funds potentially in scope
- Taxable events
- Classification of funds
- Look-through principle
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
For this training course, an optional exam is available. In case of interest, candidates can choose a date from the list of proposed examinations sessions. Registration for the exam must be made at least five days before the chosen exam date. The exam is subject to a registration fee.
Location
L-1615 Luxembourg
Luxembourg
Sessions et horaires
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