In this 2019 edition of the Luxembourg Investment Vehicles publication we are pleased to provide you with a general overview of the main fund vehicles that can be established in Luxembourg across all asset classes and investment strategies.
This overview will assist you in better understanding the set-up and operating requirements of the available structures. It focuses on the following aspects:
- Legal and regulatory requirements (PDF, 0.7MB)
- Shareholding (PDF, 0.7MB)
- Reporting requirements (PDF, 0.7MB)
- Approval and supervision (PDF, 0.7MB)
- Taxation (PDF, 0.7MB)
Luxembourg has continued to develop its strong reputation as a center of excellence for a large variety of investment funds. The legal and regulatory framework is constantly being improved to offer the best tools for investment managers to structure their investments and to protect investors' interests.
This edition includes all Luxembourg investment vehicles, AIMFD requirements, the Reserved Alternative Investment Fund (RAIF) and the new Limited Partnership (SCS) and Special Limited Partnership (SCSp).
See the full Luxembourg Investment Vehicles publication: (PDF)
