Fonds d'investissement
REIF-Understanding Tax Compliance and its Considerations within Luxembourg Structures
Objectives
The objective of this training module is to help participants develop a deeper and applied understanding of the tax aspects related to international real estate funds in Luxembourg. This module builds on the tax topics introduced in the REIF - Fundamentals of International Real Estate Structuring module.
Programme
Introduction - base concepts
- Luxembourg tax environment
- Available investment vehicles
- Focus on Soparfi - tax treatment
- Holding of foreign real estate assets
- Categories of income
- International context (double tax treaties and EU directives)
- Holding of Luxembourg real estate assets
- Tax structuring - constraints
- Asset deal vs. share deal
- Tax residency and substance
- Tax compliance considerations
- Other taxes and VAT implications
- Applied Concepts
- International structuring - Tax implications
- VAT implications
- Other Taxes