Investor tax reporting - UCITs and AIFs
Each country has its own tax regulation, with rules that greatly vary from one to another. The specificities of investment-related local reporting require sound knowledge of the local market and its regulations.
The lack of harmonisation in investor tax reporting regimes across Europe makes it essential for professionals to understand the main concepts and tax requirements resulting from their distribution activities.
Duration: 2h
Language: Available in English, French or German. The supporting material is only available in English.
Number of participants: up to 15
Available as intra-company course (i.e. dedicated session on demand)
Course content can be customised on demand under specific conditions.
Objectives
By the end of this training, participants will be able to:
- describe the basic elements of the investor tax requirements;
- identify the registration and reporting needs based on their distribution strategy;
- understand the registration and filing deadlines for the different investor tax reporting regimes.
Content
- What are the investor tax reporting requirements in Europe and beyond
- Which reporting are mandatory or market practice
- Target investors for the different investor tax reporting regimes
- Potential consequences in case of missing tax information for investors
- Main aspects of the different tax regimes
- On which points to pay attention to when it comes to Side Letters (if applicable)
Our experts can cover these topics, focusing on UCITS, AIFs, or both, according to your needs.
Target audience
- New joiners to asset servicing providers and asset managers in Luxembourg
- Tax specialists and their employees
Our lead experts
This training is coordinated by Jonathan Picard, Tax Partner in the Global Tax and Compliance practice of PwC Luxembourg.
The training will be presented by experts in the investor tax reporting regimes for both, traditional and alternative funds.
Jonathan Picard is a partner at PwC Luxembourg specialising in the Asset and Wealth Management (AWM) tax practice. Since joining PwC in 2006, he has progressed from auditing mutual funds to leading tax reporting and operational tax matters for global asset managers, focusing on investment funds including mutual and alternative funds. In 2012, he gained expertise in UK reporting fund status through a secondment to PwC London. Jonathan has extensive knowledge of accounting and tax issues in the AWM industry, supported by his certification as an expert-comptable in Luxembourg. His expertise includes investor tax reporting, UK fund status, and US tax reporting for funds.
