Tax

Blended learning

Which level is targeted at the end of the training course?

Intermediate

How long does the training course last?

 8,00 hours(s)

2 sessions of 4h

In which language(s) is the training course taught?

EN

When will the next session take place?

Who is organising this training course?

The LPEA's mission is to represent, promote and protect the interests of the Luxembourg Private Equity and Venture Capital industries. Our trainings: PE & VC foundation courses, the Legal Academy by Allen & Overy, trainings on ESG, Valuations, Risk Management, Fund of Funds and new modules on AML/KYC and on Secondaries.

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What are the aims or the skills being targeted?

8 hours in total, and 2 different sessions with theory and case studies around Tax.

  • The 1st session focuses on giving an overview on interest deduction limitations rules in Luxembourg and ATAD 2 anti-hybrid related measures.
  • The 2nd one focuses more in tax considerations in PE Investment structuring, tax obligations and recent case law developments.

What does the training course cover?

Session 1:PE Investment – key Luxembourg tax structuring aspects: overview of interest deduction limitations rules in Luxembourg and ATAD 2 anti-hybrid related measures.

Typical PE investments structures and key Luxembourg tax considerations:

  • Interest deduction limitation rules in typical investments structures (focus on ATAD I, thin capitalization rules, transfer pricing requirements, recapture rule, etc), and
  • ATAD II anti-hybrid related measures (in Luxembourg and the investment jurisdiction)
Session 2:Tax considerations in PE Investment structuring, tax obligations and recent case law developments.
  • Overview of general and specific anti-abuse provisions, substance and beneficial ownership requirements in PE structuring
  • Luxembourg tax obligations for PE investment structures – DAC 6, CBCR and Pillar 2
  • Recent case law review impacting PE structuring

What teaching methods are used?

Onlive, live session with Q&A.

What will you receive at the end of the training course?

Certificate of completion and CPD points.

What course materials are provided?

All the sessions will be recorded.

How to contact the training provider?

Luís Galveias