Details on the legal and fiscal training content (held by PWC)

 
1 - Legal framework
 
1.1            Civil law aspects regarding donations/gifts
 
1.2            Civil law aspects regarding:
 
  • Heirs (acceptance, obligations, risks, rights)
  • Specific legacy
  • Statutory share children and gifts
  • Executor
 
2 – Fiscal environment
 
2.1            Foundation and companies
 
  • Criteria and modalities for access to tax deduction / reliefs
  • Criteria for gifts eligibility
 
2.2            Foundation and individuals
 
  • Foundation and income tax: modalities of tax reliefs and criteria for eligibility of gifts;
  • Foundation and net wealth tax: modalities of tax reliefs and criteria for eligibility of gifts, consequences of funds’ transfer;
  • Foundation and rights on transfer for free (i.e. donation and succession): opportunities and consequences of the transfer of assets.
 
3 – Alternative ways for donations
 
  • Set up a 'private' foundation to support other foundations;
  • Provide a zero or low interest bearing loan to a foundation;
  • Transfer of estate to a foundation under restriction of usufruct;
  • Donations in kind (for example art objects).
 
4 – Case study covering a concrete example
 
 
 
 
             

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