VAT Training – Holding and Financing Companies
Understand the VAT status of different types of holding companies and the implications of their financial activities, including VAT obligations and deduction rights.
Training objectives and arrangements
Training objectives :
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Identify the different types of holding companies (pure, financing, and active) and determine their VAT status.
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Understand the VAT implications of financing activities and intragroup recharges carried out by these entities
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Determine the VAT obligations applicable to these operations
- Evaluate the right to deduct VAT on expenses / investments according to the nature of the activities performed
Audience :
Chartered accountant, lawyer, domiciliation agent, family office manager
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 "holding sector"
- Concept of VAT Taxable person
- Place of supply of services
- Intra-Community acquisitions
- Deduction
Passive Holdings
- Definition
- VAT status
- The trap of intra-Community acquisitions
Active Holdings
- Definition
- Supply of services
- Recharging
- Financing
- Deduction
Conclusion : decision tree leading to the declarative obligations of holdings
