Hidden Dividend Distributions, Hidden Capital Contributions and Tax Adjustments under Art. 56 LITL

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Objectives


After the training the participant shall be able to:

  • have a clear understanding of the concepts of hidden dividend distributions and hidden capital contributions

  • understand the importance of these concepts for Luxembourg companies

  • develop an understanding of the hierarchy of norms in regard to these concepts and Art. 56 LITL which is generally considered to formalize the arm’s length principle under Luxembourg tax law

  • have a view on the practical implications of tax adjustments made in accordance with these concepts and Art. 56 LITL

Programme


  • Introduction

  • Hidden dividend distributions

    • Characteristics of hidden dividend distributions

    • Tax treatment of hidden dividend distributions

    • Case studies

  • Hidden capital contributions

    • Characteristics of hidden capital contributions

    • Tax treatment of hidden capital contributions

    • Case studies

  • Triangular cases

    • Chain transactions

    • Transactions between sister companies

    • Complex cases

    • Case studies

  • Article 56 LITL

    • Scope of Article 56 LITL

    • Tax adjustments under Article 56 LITL

  • Hierarchy of norms

  • Case studies

Target audience


Professionals of the financial sector and in-house tax managers that would like to understand the importance of the concepts of hidden dividend distributions and hidden capital contributions as well as Article 56 LITL on Alternative Investments (Real estate, private equity, etc.) and multinational groups that manage their investments via a Luxembourg investment platform.

Certificate


At the end of the training, the participants will receive a certificate of attendance delivered by the House of Training.

Course material


The course material can be downloaded free of charge via your portal the day before the start of the course (download the Client Portal User’s Guide here). 

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