{"id":8090,"date":"2025-01-19T19:14:22","date_gmt":"2025-01-19T18:14:22","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8090"},"modified":"2025-01-28T10:24:17","modified_gmt":"2025-01-28T09:24:17","slug":"bakertilly-seminaire-05-06-2025-declarations-tva-dans-le-secteur-des-fonds-dinvestissement-et-dernieres-evolutions","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-05-06-2025-declarations-tva-dans-le-secteur-des-fonds-dinvestissement-et-dernieres-evolutions\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 05\/06\/2025 &#8211; D\u00e9clarations TVA dans le secteur des fonds d\u2019investissement et derni\u00e8res \u00e9volutions"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1738056267913{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb8091&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1737310456625{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1724686885617{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #C9EC51 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1737309912125{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\" style=\"font-size: 40px;\"><strong class=\"CarnacBold\">D\u00e9clarations TVA dans le secteur<br \/>\ndes fonds d\u2019investissement<br \/>\net derni\u00e8res \u00e9volutions<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690103795{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690580071{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7258&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1737310592161{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690475216{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1737310567627{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Delphine<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">L\u00e9v\u00eaque Deichtmann<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690109869{border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner offset=\u00a0\u00bbvc_col-lg-4 vc_col-md-4 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690586343{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb8024&Prime; img_size=\u00a0\u00bb200&#215;200&Prime; alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1736465036908{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column_inner][vc_column_inner offset=\u00a0\u00bbvc_col-lg-8 vc_col-md-8 vc_col-xs-12&Prime; css=\u00a0\u00bb.vc_custom_1724690480341{padding-top: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1737310549320{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenant<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Brice<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Klich<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688625105{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1737496870779{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]Ce s\u00e9minaire a pour objectif de comprendre les \u00e9l\u00e9ments de base permettant de r\u00e9aliser une d\u00e9claration TVA dans le secteur des fonds d\u2019investissement au Luxembourg <strong>(AIF lui-m\u00eame mais aussi GP, ManCo, HoldCo, OpCo \/ PropCo)<\/strong>.<\/p>\n<p><strong>Les derni\u00e8res \u00e9volutions jurisprudentielles (CJUE), particuli\u00e8rement en mati\u00e8re de reportings obligatoires, seront abord\u00e9es.<\/strong><\/p>\n<p>Les diff\u00e9rents \u00e9l\u00e9ments abord\u00e9s concernent non seulement les questions \u00e9l\u00e9mentaires d\u2019immatriculation \u00e0 la TVA, notamment dans quels cas et sous quel r\u00e9gime, mais \u00e9galement les principes de base relatifs au m\u00e9canisme d\u2019autoliquidation au Luxembourg ainsi que les diff\u00e9rentes exon\u00e9rations pouvant \u00eatre rencontr\u00e9es.<\/p>\n<p>Nous aborderons notamment la question des \u00ab services de management de fonds \u00bb et leur possible exon\u00e9ration <strong>(article 44 1d LTVA)<\/strong>, particuli\u00e8rement les \u00e9l\u00e9ments permettant de d\u00e9terminer le traitement TVA de telles op\u00e9rations.<\/p>\n<p>Nous analyserons les refacturations de frais, le r\u00e9gime de franchise et son utilisation pour les GP, notamment quant \u00e0 la question de son opportunit\u00e9.<\/p>\n<p><span style=\"color: #c9ec51;\"><strong>PROGRAMME<\/strong><\/span><\/p>\n<ul>\n<li>Les fonds d\u2019investissement et les diff\u00e9rents acteurs du milieu<\/li>\n<li>L\u2019immatriculation \u00e0 la TVA (AIF, ManCo, HoldCo, OpCo \/ PropCo) :\n<ul>\n<li>Les \u00e9l\u00e9ments \u00e0 prendre en consid\u00e9ration pour d\u00e9terminer l\u2019immatriculation \u00e0 la TVA<\/li>\n<li>Sous quel r\u00e9gime TVA immatriculer ainsi que les d\u00e9lais applicables en mati\u00e8re de TVA<\/li>\n<li>Le droit \u00e0 d\u00e9duction et les particularit\u00e9s de celui-ci.<\/li>\n<\/ul>\n<\/li>\n<li>L\u2019exon\u00e9ration pr\u00e9vue \u00e0 l\u2019article 44 \u00a71 d) de la Loi TVA luxembourgeoise qualifi\u00e9e de \u00ab management de fonds \u00bb :\n<ul>\n<li>L\u2019exon\u00e9ration pr\u00e9vue \u00e0 l\u2019article 44 \u00a71 d) de la Loi TVA<\/li>\n<li>L\u2019incidence de la jurisprudence europ\u00e9enne sur la notion de \u00ab management de fonds \u00bb<\/li>\n<li>La liste non-exhaustive pr\u00e9vue dans l\u2019Annexe II de la Directive UCITS (Directive 85\/611)<\/li>\n<li>Les diff\u00e9rentes circulaires applicables en la mati\u00e8re et la notion \u00ab d\u2019offre globale de services \u00bb (bundle of services \/ circulaires 723 et 723 bis)<\/li>\n<li>Le r\u00e9gime des refacturations de frais<\/li>\n<li>Le cas sp\u00e9cifique de la banque d\u00e9positaire<\/li>\n<\/ul>\n<\/li>\n<li>Quelques particularit\u00e9s relatives au secteur des fonds d\u2019investissement :\n<ul>\n<li>Reporting obligatoire et jurisprudence europ\u00e9enne : quel traitement TVA appliquer<\/li>\n<li>Le \u00ab general partner \u00bb et le r\u00e9gime de la franchise : question d\u2019opportunit\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688650129{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7240&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724689554522{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1737309959446{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1736166749401{padding-top: 40px !important;padding-right: 15px !important;padding-left: 15px !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_single_image image=\u00a0\u00bb7239&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724689549360{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1737309975226{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Jeudi, 05 juin 2025<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac HTVA<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1737310005082{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; 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