Funds' investor tax

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 missing harmonisation of investor tax reporting regimes across Europe makes it essential for professionals to understand the main concepts and tax requirements resulting from their distribution activity.

By the end of this course, 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.

• 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.

This training is coordinated by Jonathan Picard, Tax Partner and Carmen Gries, Tax Senior Manager 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 joined PwC Luxembourg in the Asset and Wealth Management practice. He is now a partner assisting global asset managers, focusing on reporting for investment funds (mutual and alternative funds). Thanks to his secondments to PwC London, he acquired a strong expertise in the UK reporting for mutual funds.