This training will be of significant importance for independent directors that need to have a clear understanding of the new hybrid mismatch rules (ATAD 2) that may, if applicable, have a severe impact on the tax profile of Alternative Investments in Luxembourg. This course will provide an overview of the scope and limits of the hybrid mismatch rules and consider practical solutions for managing their impact in practice.

The main features of the program are:

• Mechanics of the hybrid mismatch rules
• Analysing the impact of ATAD 2 on Alternative Investments (Private Equity, Real Estate, Infrastructure, …)

The training will be very practical and provide participants with a clear guidance.

The training will be targeted to directors and people that that would like to gain a clear understanding of the new hybrid mismatch rules and where these might be problematic in practice.