[ONLINE] Unlock the Complexities of VAT in Trust & foundations – 04 December

Unlock the complexities of VAT in the world of trusts and foundations! Join our upcoming seminar, where leading experts will demystify the VAT treatment of trusts and foundations across Malta and the European Union. Discover how legal structures, fiduciary duties, and economic activities shape VAT obligations for trustees and administrators, and learn to distinguish between taxable and non-taxable supplies in practice. The session will feature real-world case law, including landmark ECJ decisions, and explore the latest policy reforms affecting charitable and investment entities. Whether you advise clients, manage assets, or oversee compliance, this seminar will equip you with actionable insights to navigate VAT risks, optimize tax efficiency, and ensure regulatory alignment in a rapidly evolving landscape. Secure your place and stay ahead in VAT advisory for trusts and foundations

Instructed by: Kenneth Cremona & Anthea Camilleri. in: Uncategorized

Seminar Description

Unlock the complexities of VAT in the world of trusts and foundations! Join our upcoming seminar, where leading experts will demystify the VAT treatment of trusts and foundations across Malta and the European Union. Discover how legal structures, fiduciary duties, and economic activities shape VAT obligations for trustees and administrators, and learn to distinguish between taxable and non-taxable supplies in practice. The session will feature real-world case law, including landmark ECJ decisions, and explore the latest policy reforms affecting charitable and investment entities. Whether you advise clients, manage assets, or oversee compliance, this seminar will equip you with actionable insights to navigate VAT risks, optimize tax efficiency, and ensure regulatory alignment in a rapidly evolving landscape. Secure your place and stay ahead in VAT advisory for trusts and foundations

Proposed Agenda

1. Introduction

• • Overview of seminar objectives
  • Brief introduction to the importance of VAT in the context of trusts and foundations 

2. Legal and Conceptual Framework

• • Nature and legal status of trusts and foundations
  • Key differences: trusts vs. foundations
  • Jurisdictional perspectives: Malta & EU (selective examples)

3. VAT Status and Obligations

• • VAT liability of trustees and administrators
  • Distinction between fiduciary and economic activities
  • When is VAT registration required?

4. Practical Scenarios & Case Studies

• • Rental of trust/foundation assets
  • Cross-border activities and VAT implications
  • Case-by-case assessment: economic vs. non-economic activity

6. Case Law and Policy Developments

• • Key ECJ judgments (e.g., Wellcome Trust, IO)
  • ECCVAT position paper highlights
  • Recent and proposed policy reforms

7. Challenges and Opportunities

• • Input VAT recovery issues for charitable trusts/foundations
  • Competitive distortions and fiscal neutrality
  • Practical compliance tips

8. Q&A and Interactive Discussion

• • Open floor for participant questions
  • Sharing of practical experiences

9. Closing Remarks

CPE

Qualifies for 2 CPE Professional hours under the core competency area.

Course Fee

The course fee is €60.00 Non-Members €55.00 For Members. The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com