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 :
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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
