Taxation of Luxembourg UCIs

How long does the training course last?

4,00 hours(s)

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

When will the next session take place?

Who is organising this training course?

Fondation créée en 2015 par la Chambre de Commerce et l’Association des Banques et Banquiers Luxembourg (ABBL), la House of Training est un organisme agréé de formation professionnelle continue qui s'engage à contribuer activement à la compétitivité et à l'attractivité du Luxembourg en développant les compétences de ceux qui font vivre son économie.

What are the aims or the skills being targeted?

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

What does the training course cover?

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