Events

Heritage planning

790 €

at 0.7 KM
IFE Follow

Training
Legislation
Legal
Taxation
Heritage

tue. 25 Jun.

fri. 13 Dec.

The training will take into account the latest state of legislation and jurisprudence.

The training will take into account the latest state of legislation and case law.

Integrate the general principles

• Tax residence.

• Collective taxation.

• Structure of taxable income.

The taxation of movable income

• Analysis of the main financial products.

• Tax exemptions.

• Obtaining costs.

• Specific aspects applicable to interest and dividend income.

Application exercises: calculate the taxation of real estate income.

To understand the taxation of capital gains

• Definitions.

• Profit of speculation.

• Long-term capital gains: sale for a valuable interest.

• Common aspects.

Application exercises: calculating capital gains on the sale of securities and tax optimization.

Taxation of real estate income

• Definitions.

• Taxation of rental income.

• Tax treatment according to the method of holding (directly, through an SCI, through a capital company).

Apprehend the taxation of real estate gains

• Definitions.

• Profit of speculation.

• Long-term capital gains.

• Principal residence.

• Common aspects.

Tax treatment of the dismemberment of property

• Usufruct / bare ownership.

Master the international tax aspects

• Tax residence: domestic law, impact of tax treaties and exchange of information.

• Provisions applicable to non-residents.

• Tax treatment of foreign income.

Good to know

objectives
To master the specificities of the Luxembourgish heritage tax system in an international context.
To update as a result of the changes introduced by the tax reform.

For who ?
Asset managers, private bankers, wealth management advisers, lawyers, notaries, accountants ...

Prerequisites
Acquired skills:
At the end of the training, you will be able to understand the general principles related to individual taxation, to control the taxation of movable and immovable income and to apprehend issues related to international taxation.