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Catalogue

European Fund Taxation and Reporting

Fonds d'Investissement

En collaboration avec:

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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,  Belgian, Norwegian, Swedish, Danish, Luxembourgish and French taxes
Programme

Introduction to pan European tax reporting for funds

      • Overview of stakeholders
      • Funds Tax Reporting : a challenging area
      • Challenges for service providers

        • Germany
      • Old regime v/s new regime
      • Funds classification
      • WM DATEN forms and fields
      • Equity Ratio ("Kapitalbeteiligungsquote") : calculation, publication, breaches
      • Tax events : distribution, merger
      • Status Certificate ("Statusbescheinigung")

        • Italy
      • Background / law decree
      • IRRP – Italian Reduced Rate Percentage
      • Italian Inheritance Tax

        • Belgium
      • Annual Tax ("Taxe d'Abonnement")
      • Annual Asset Test calculation and publication
      • Belgium TIS calculation and publication

        • Austria
      • OeKB Registration as reporting fund
      • Reporting (DDI)

        • Switzerland
      • Background / overview
      • Circulars
      • Swiss Net Investment Income calculation and reporting
      • AFFIDAVIT status

        • United Kingdom
      • Reporting fund regime (overview)
      • HMRC registration process
      • UK Equalization principles
      • Taxable income (ERI-Excess of Reportable Income) calculation
      • Breaches of the reporting fund regime
      • HMRC publication process
      • Investor Report publication

        • Norway
      • Asset Test Principles / Overview

        • Sweden
      • Monthly and Yearly reporting Principles / Overview

        • Denmark
      • Equity Based Investment Companies Principles / Overview

        • Luxembourg
      • Real Estate Tax Principles / Overview

        • France
      • IFI Principles / Overview

        • 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
        Chambre de Commerce Luxembourg
        7, rue Alcide de Gasperi
        L-1615 Luxembourg
        Luxembourg
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        Sessions et horaires

        Durée 1H

        Lieu Chambre de Commerce Luxembourg

        • mar. 27.05.2025 08:45 à 11:45
        • mar. 03.06.2025 08:45 à 11:45
        • mar. 10.06.2025 08:45 à 11:45
        • mar. 17.06.2025 08:45 à 11:45
        • mar. 24.06.2025 08:45 à 11:45
        • jeu. 26.06.2025 08:45 à 11:45
        • mar. 01.07.2025 08:45 à 11:45
        • mar. 08.07.2025 08:45 à 11:45
        • jeu. 10.07.2025 08:45 à 11:45
        • mar. 15.07.2025 08:45 à 11:45
        • mar. 16.09.2025 08:45 à 11:45
        • mar. 23.09.2025 08:45 à 11:45
        • jeu. 25.09.2025 08:45 à 11:45
        • mar. 30.09.2025 08:45 à 11:45
        • mar. 07.10.2025 08:45 à 11:45
        • mar. 14.10.2025 08:45 à 11:45
        • mar. 21.10.2025 08:45 à 11:45
        • mar. 28.10.2025 08:45 à 11:45
        • jeu. 30.10.2025 08:45 à 11:45
        • mar. 11.11.2025 08:45 à 11:45
        • mar. 25.11.2025 08:45 à 11:45
        • jeu. 27.11.2025 08:45 à 11:45
        • mar. 02.12.2025 08:45 à 11:45
        • jeu. 04.12.2025 08:45 à 11:45
        • mar. 09.12.2025 08:45 à 11:45
        • jeu. 11.12.2025 08:45 à 11:45
        • mar. 16.12.2025 08:45 à 11:45
        • jeu. 18.12.2025 08:45 à 11:45