VAT and investment Funds

Objectives

This training session aims to provide participants with a clear and practical understanding of the VAT rules applicable to investment funds, taking into account both European and Luxembourg VAT frameworks.

By the end of the session, participants will be able to:

• Identify VAT liabilities arising at the level of the investment fund and related entities
• Determine whether a VAT registration is required in Luxembourg, and understand the circumstances triggering such an obligation
• Analyse and manage VAT implications of fee and service flows in a cross-border environment
• Interpret and apply the VAT exemption for fund management services

Content

Transposition of the VAT principles to the fund industry in terms of

• VAT status as taxable person or as non-taxable person
• VAT deduction
• Place of supply rules
• VAT compliance obligations

Practical part

• The science of a proper and optimal invoicing
• The necessity to manage documentation for VAT purposes (letters of engagement, service agreements, accounts, etc.)
• The importance to set up an efficient VAT reporting process (invoices, VAT returns, EU Sales listings, etc.)

VAT for assimilated investment funds

Speakers

Our speakers belong to both our specialised and complementary teams and as such, cover all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.

Target audience

People in charge of fund administration such as financial directors, accountants, domiciliary agents, tax specialists.

Duration

​3 hours

Languages

English

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For more information please contact us by e-mail institute@arendt.com