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European Fund Taxation and Reporting

Investment Funds

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Description

Objectives

After completing this course, participants will be able to understand:

  • The basic notions, terminology and importance of European tax reporting applicable to investment funds
  • The basics of German, Austrian, Swiss, British, Italian,  Belgian, Norwegian, Swedish, Danish, Luxembourgish and French taxes
Programme

Introduction to pan European tax reporting for funds

      • Overview of stakeholders
      • Funds Tax Reporting : a challenging area
      • Challenges for service providers

        • Germany
      • Old regime v/s new regime
      • Funds classification
      • WM DATEN forms and fields
      • Equity Ratio ("Kapitalbeteiligungsquote") : calculation, publication, breaches
      • Tax events : distribution, merger
      • Status Certificate ("Statusbescheinigung")

        • Italy
      • Background / law decree
      • IRRP – Italian Reduced Rate Percentage
      • Italian Inheritance Tax

        • Belgium
      • Annual Tax ("Taxe d'Abonnement")
      • Annual Asset Test calculation and publication
      • Belgium TIS calculation and publication

        • Austria
      • OeKB Registration as reporting fund
      • Reporting (DDI)

        • Switzerland
      • Background / overview
      • Circulars
      • Swiss Net Investment Income calculation and reporting
      • AFFIDAVIT status

        • United Kingdom
      • Reporting fund regime (overview)
      • HMRC registration process
      • UK Equalization principles
      • Taxable income (ERI-Excess of Reportable Income) calculation
      • Breaches of the reporting fund regime
      • HMRC publication process
      • Investor Report publication

        • Norway
      • Asset Test Principles / Overview

        • Sweden
      • Monthly and Yearly reporting Principles / Overview

        • Denmark
      • Equity Based Investment Companies Principles / Overview

        • Luxembourg
      • Real Estate Tax Principles / Overview

        • France
      • IFI Principles / Overview

        • Conditions

        Course Material

        Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.

        Exam

        For this training course, an optional exam is available. In case of interest, candidates can choose a date from the list of proposed examinations sessions. Registration for the exam must be made at least five days before the chosen exam date. The exam is subject to a registration fee.

        Location
        Chambre de Commerce Luxembourg
        7, rue Alcide de Gasperi
        L-1615 Luxembourg
        Luxembourg
        Calculate the itinerary

        Sessions and schedules

        Duration 1H

        Location Chambre de Commerce Luxembourg

        • Tue 07.01.2025 08:45 to 11:45
        • Tue 14.01.2025 08:45 to 11:45
        • Tue 21.01.2025 08:45 to 11:45
        • Tue 28.01.2025 08:45 to 11:45
        • Thu 30.01.2025 08:45 to 11:45
        • Tue 04.02.2025 08:45 to 11:45
        • Tue 11.02.2025 08:45 to 11:45
        • Tue 25.02.2025 08:45 to 11:45
        • Thu 27.02.2025 08:45 to 11:45
        • Tue 04.03.2025 08:45 to 11:45
        • Tue 11.03.2025 08:45 to 11:45
        • Tue 18.03.2025 08:45 to 11:45
        • Tue 25.03.2025 08:45 to 11:45
        • Thu 27.03.2025 08:45 to 11:45
        • Tue 01.04.2025 08:45 to 11:45
        • Tue 22.04.2025 08:45 to 11:45
        • Fri 25.04.2025 08:45 to 11:45
        • Tue 29.04.2025 08:45 to 11:45
        • Tue 06.05.2025 08:45 to 11:45
        • Tue 13.05.2025 08:45 to 11:45
        • Tue 20.05.2025 08:45 to 11:45
        • Thu 22.05.2025 08:45 to 11:45
        • Tue 27.05.2025 08:45 to 11:45
        • Tue 03.06.2025 08:45 to 11:45
        • Tue 10.06.2025 08:45 to 11:45
        • Tue 17.06.2025 08:45 to 11:45
        • Tue 24.06.2025 08:45 to 11:45
        • Thu 26.06.2025 08:45 to 11:45
        • Tue 01.07.2025 08:45 to 11:45
        • Tue 08.07.2025 08:45 to 11:45
        • Thu 10.07.2025 08:45 to 11:45
        • Tue 15.07.2025 08:45 to 11:45
        • Tue 16.09.2025 08:45 to 11:45
        • Tue 23.09.2025 08:45 to 11:45
        • Thu 25.09.2025 08:45 to 11:45
        • Tue 30.09.2025 08:45 to 11:45
        • Tue 07.10.2025 08:45 to 11:45
        • Tue 14.10.2025 08:45 to 11:45
        • Tue 21.10.2025 08:45 to 11:45
        • Tue 28.10.2025 08:45 to 11:45
        • Thu 30.10.2025 08:45 to 11:45
        • Tue 11.11.2025 08:45 to 11:45
        • Tue 25.11.2025 08:45 to 11:45
        • Thu 27.11.2025 08:45 to 11:45
        • Tue 02.12.2025 08:45 to 11:45
        • Thu 04.12.2025 08:45 to 11:45
        • Tue 09.12.2025 08:45 to 11:45
        • Thu 11.12.2025 08:45 to 11:45
        • Tue 16.12.2025 08:45 to 11:45
        • Thu 18.12.2025 08:45 to 11:45