Alternative investment funds - AIFs - Brochure

​Drawing on the success of its investment funds industry and a cluster of competencies in the structuring and acquisition of international private equity transactions built over a period of more than 20 years, Luxembourg has emerged and is positioning itself as the leading European domicile for alternative investment funds (AIFs) as well.

Its appeal derives from numerous factors which have contributed to creating a business-enabling environment: contract-based company law provisions, the responsiveness of the Luxembourg legislator to practitioners’ needs, a multilingual community of professional service providers, experienced and businessoriented supervisory and tax authorities and a politically stable environment.

Table of contents:

Alternative investment funds in Luxembourg

Structuring options and solutions

  • Non-regulated structuring options
  • Regulated structuring options

Structure requirements

  • Authorisation
  • Regulatory supervision
  • Eligible investments
  • Eligible investors
  • Capital
  • Financing
  • Distributions to investors
  • Redemptions of shares/units
  • Valuation and reporting

Basics on Luxembourg taxation

  • Taxation of the vehicle
  • Taxation of investors

Annex - Basics on legal forms

Definitions

Alternative investment funds at Arendt

>> Please click here to dowload the full brochure