Master the creation and operation of the SCS / SCSp.
Integrate the key points of operation of the structure.
Define the benefits and benefits of the structure.
Identify tax issues.
The practice of SCS / SCSp
Understand structuring via SCS / SCSp
• Opt for CAS with legal personality or SCSp without legal personality.
• Distinguish the SCS / SCSp and the opportunities of each structure.
• Determine investor confidentiality.
• Define the social contract and contractual freedom: study of opportunities (capitalization, governance, distribution and sanctions).
• Governance: when to appoint an external manager.
• Determine how to implement.
• Evaluate possible distribution mechanisms.
• Measure how to set up clawback clauses.
• The sanctions of failed investors.
Take ownership of the tax system for CAS / SCSp
• Community income taxes / wealth taxes: consequences of tax transparency.
• Communal commercial tax.
• Distinguish between "commercial activity" per se and impression theory.
• Define the notion of "commercial activity" for different investment vehicles and for different types of investments.
• Identify the issues and risks of establishment for the partners in the event of a commercial activity.
• VAT implications: AIF / non-AIF distinction.
Case study: use of the SCS / SCSp structure - practical challenges and consequences on internal impacts.
Feedback from experiences: operation of the structure over 2 years.
Case study: consequences for the AIFMD directive: to understand the roles and responsibilities of the depositories.
Organizer
IFE Benelux
Where does it take place?
IFE
16A Avenue de la Liberté
Luxembourg
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