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.

VAT TRAINING

Declaring Intra-Community and International Transactions

VAT Training – Holding and Financing Companies

VAT and Investment Funds – Basic Rules

VAT training on art work

VAT training for freight and logistics

Training objectives and arrangements

Training objectives :

Identify the different types of holding companies (pure, financing, and active) and determine their VAT status.
Understand the VAT implications of financing activities and intragroup recharges carried out by these entities
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