European Fund Taxation and Reporting

Blended learning

Who is the training for?

All public

Duration

8,00 hours(s)

Language(s) of service

EN

Next session

Goals

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

Contents

  • 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

Organization contact details

House of Training

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