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  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.

 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, Lawyers
  • Fund administrators
  • 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


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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