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European Fund Taxation and Reporting

8 heure(s)

Objectifs

After completing this course, participants will be able to understand:
  • The basic notions, terminology and importance of European tax reporting applicable to investment funds
  • The basics of German, Austrian, Swiss, British, Italian and Belgian taxes and of the EUSD

Contenu

  • Introduction to pan European tax reporting for funds
    • Overview
    • Taxes applicable to investment funds
    • Tax reporting industry today: which, how, why ?
    • Increasing importance of tax figures calculation
    • Challenge for fund tax reporting
    • Risks
    • Periodic
    • Graphical analysis of daily tax figures
    • Conclusion
  • Germany - tax reporting
    • Funds and reporting in scope/ tax audit /communication
    • Annual tax figures & daily tax figures (mandatory / optional)
    • Interim profit ( components / target funds IP)
    • Equity gain (components / target funds AKG)
    • Real estate gain (components)
    • Hedge funds
  • Austria - tax reporting
    • Status
    • Overview
    • Registration & reporting
    • Daily tax calculation & EUSD
    • Reporting (process, codes )
  • United Kindom - tax reporting
    • Reporting fund regime (overview)
    • Forms of mutual funds
    • Duties of a reporting fund
    • Reporting requirements to investors
    • HRMC requirements
    • Computation of the reportable income
    • Trading versus investment transaction
    • Breaches of the reporting fund regime (overview)
    • Specific case : FCP – streaming of incom
  • Switzerland - tax reporting
    • Background / information to be provided /addressees overview
    • Some required adjustments
    • Other issues
    • Belgium - tax reporting
    • Background
    • TIS (background / scope / determination)
    • Taxe d’abonnement - principle
    • Specific case : FCP
  • Italy - tax reporting
    • Background / law decree
    • Tax reporting obligations
  • EU Savings Directive
    • Principles / exchange of information flow / exceptions
    • Directive – country /products / products out / funds potentially in scope
    • Taxable events
    • Classification of funds
    • Look-through principle
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Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation House of Training.

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Caractéristiques
Organisation Formation inter-entreprise
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Partenariat

In collaboration with: ALFI ASBL

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