VAT and Investment Funds – Basic Rules
Understand, identify, and determine the VAT rules applicable to investment funds: VAT registration, exempt or taxable transactions, VAT deductibility, and compliance obligations.
Declaring Intra-Community and International Transactions
VAT Training – Holding and Financing Companies
VAT and Investment Funds - Basic Rules
VAT training for freight and logistics
Training objectives and arrangements
Training objectives :
- VAT compliance obligations of investment funds
- Funds and services covered by the exemption under Article 44.1.d) of the VAT Law
- Issues related to delegation
- Key positions of the VAT authorities
- Landmark rulings of the Court of Justice of the European Union
- Reporting obligations arising from the status of investment funds
- VAT implications of these activities on the right to deduct input VAT
Audience : Tax professionals, managers of traditional or alternative investment funds, chartered accountants, fund administrators, lawyers, and anyone involved in the structuring, management, or VAT compliance of investment funds.
Duration: 2 hours Format: Virtual class (inter-company or in-house)
Pricing in Luxembourg : on quotation
Training Plan:
Introduction
A bit of VAT theory impacting the " investment funds "
- Concept of VAT Taxable person
- Place of supply of services
- Intra-Community acquisitions
VAT statuts of investment funds
The exemption under article 44.1.d of the VAT Law
- The exemption under Article 44.1.d of the VAT Law – eligible vehicles
- The exemption under Article 44.1.d of the VAT Law – eligible services
A few landmark rulings
Right of deduction and reporting regime
Simplified VAT return
Conclusion and Q&A