Taxation of Luxembourg UCIs

By the end of this course, you will have a good understanding of :

• Direct taxation
• • Taxation of UCIs - comparative study at European level
  • Taxation of investments made by the UCI
  • Taxation of non-resident investors 
• Value added tax
• • VAT status of UCIs
  • VAT treatment of the main services relating to UCIs
• Tax treatment of the UCI compared with other Luxembourg collective investment vehicles
• Regulatory taxation of UCIs
  

• Legal and regulatory framework – reminders  
• Direct taxation of UCIs  
• • Taxation of UCIs  
  • Withholding taxes and double taxation treaties  
  • Taxation of investors  
• Indirect taxation of UCIs  
• • Registration fees  
  • Status of UCIs with regard to VAT 
  • Location of the service
  • VAT benefit and regime
    
• Regulatory taxation of UCI
• Taxation of UCI transactions
• Concrete examples

An optional examination is available for this course. If they are interested, candidates can choose a date from the list of examination sessions on offer. Candidates must register for the examination at least five days before the chosen date. The examination is subject to a registration fee.

At the end of the course, participants can download a certificate of attendance via their House of Training customer portal.