On 18 October, at The Biltmore Mayfair in London, and on 26 October at our ATOZ premises in Luxembourg, we are hosting our next ATOZ VAT briefings, where Tax Partner & Head of Indirect Tax, Thibaut Boulangé and Tax Director, Justine Guilluy will share updates on VAT and Investment Funds.
Location
These briefings will be hosted:
- In London: Physically at The Biltmore Mayfair on 18 October
- In Luxembourg: Both physically at our ATOZ premises and on-line via livestream on 26 October
Agenda
- VAT status of Luxembourg Funds and GPs
- Reminder of the main VAT localisation rules for services
- Scope of the VAT exemptions applicable to Luxembourg funds:
- Management and investment advisory services, including, notably, the potential consequences in a “fee” and “carried interest” structures
- Placement services
- Comments on the input tax deduction right of Funds and GPs
- Implications, risks and opportunities associated with the recharge of certain services from the Investment Advisory and/or GP to the Fund
- Luxembourg VAT compliance obligations for Funds and GPs - Registration, filing and payment of the VAT
- Substance for Luxembourg Funds and GPs ‐ Key elements to consider
If you are looking to register for either of these event sessions, please contact our team on events@atoz.lu.