Taxation of Luxembourg UCIs

By the end of this course, you will have a good understanding of:

• Direct taxation
  • Taxation of UCIs - comparative study at European level
  • Taxation of investments made by the UCI
  • Taxation of non-resident investors
• Value added tax
  • VAT status of UCIs
  • VAT treatment of the main services relating to UCIs
• Tax treatment of the UCI compared with other Luxembourg collective investment vehicles
• Regulatory taxation of UCIs

• Legal and regulatory framework – reminders
• Direct taxation of UCIs
  • Taxation of UCIs
  • Withholding taxes and double taxation treaties
  • Taxation of investors
• Indirect taxation of UCIs
  • Registration fees
  • Status of UCIs with regard to VAT
  • Location of the service
  • VAT benefit and regime
• Regulatory taxation of UCI
• Taxation of UCI transactions
• Concrete examples

At the end of the course, participants can download a certificate of attendance via their House of Training customer portal.