Cette formation est proposée sous forme de formation à distance. En savoir plus

Description

Objectives
After completing this course, participants will be able to understand:
  • 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

Modalités

Support de cours

Pour des raisons de respect de l'environnement veuillez noter qu'aucun support papier ne vous sera fourni lors de votre formation. Votre support de cours peut être téléchargé gratuitement avant le début du cours via notre portail client (télécharger ici le guide du portail client). Vous pourrez ainsi le consulter sur l’écran de votre appareil mobile ou l'imprimer en cas de besoin. Si votre inscription a été effectuée par un responsable formation de votre entreprise veuillez le contacter pour qu'il puisse vous y donner accès ou vous l'envoyer.

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.

Lieu
Classe virtuelle
A distance
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Sessions et horaires

Télécharger le planning (PDF)

  • mer. 28.09.2022

    08:30 à 12:30

    4H

    European Fund Taxation and Reporting

    Classe virtuelle

  • jeu. 29.09.2022

    08:30 à 12:30

    4H

    European Fund Taxation and Reporting

    Classe virtuelle