Closing the chapter: Navigating the end‑of‑life phase of Luxembourg funds

The strongest funds are not defined by how they begin, but by how thoughtfully they are designed to conclude. Proactive end‑of‑life planning protects investors, reduces risk, and avoids unnecessary cost, yet it is still too often deferred until options are already limited. In Luxembourg’s complex regulatory and tax environment, the orderly closure of a fund demands early, deliberate, and well‑aligned decisions that extend well beyond meeting formal requirements.

This paper offers fund stakeholders a practical roadmap for planning, governing, and executing the end‑of‑life phase with clarity and control.