What are the activities performed by the Company directly and the ones performed through its branch(es)?
The Company and/or its branch(es) perform only a pure holding and/or interest free financing activities
The Company and/or its branches perform only interest bearing financing activity through interest bearing debt instrument booked as asset in their Balance Sheets (with or without performing also a holding activity)
The Company and/or its branches perform management services or investment advisory services to a UCITS, SIF, SICAR, Securitization vehicle, AIF, pension fund?
The Company and/or its branch(es) perform commercial activities, i.e. sales of goods or services (e.g. IP licensing, management, recharge) in Luxembourg or abroad (with or without holding and/or financing activities) - NB : Services between the Company and its branch(es) do not themselves constitute a "commercial activities"
The Company and/or its branch(es) perform property leasing activities (with or without holding and/or financing activities)
The Company and/or its branch(es) perform other activities than the ones listed above - please re-direct me to a VAT expert
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