Quel niveau est visé à l’issue de la formation ?

Intermédiaire

Combien de temps dure la formation ?

 8,00 heure(s)

2 sessions of 4h

Dans quelle(s) langue(s) la formation est-elle donnée ?

EN

Quand a lieu la prochaine session ?

Qui organise cette formation ?

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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Quels sont les objectifs poursuivis ou les compétences visées ?

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.

Quel est le contenu de la formation ?

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

Quelles méthodes pédagogiques sont utilisées ?

Onlive, live session with Q&A.

Que recevez-vous à la fin de la formation ?

Certificate of completion and CPD points.

Quel support de cours est fourni ?

All the sessions will be recorded.

Comment contacter l’organisme de formation ?

Luís Galveias