Alternative Funds 2020 guide covers 19 jurisdictions. It discusses fund structures, cryptocurrencies and non-traditional assets, tax regimes, double-tax treaties, disclosure/reporting requirements, fund managers, permanent establishments, marketing, and the FATCA/CRS compliance regime.

Our experts Isabelle Lebbe, Pierre Beissel, Rodrigo Delcourt and Claudia Hoffmann are the authors of the Luxembourg's jurisdiction Chapter.

Last update: October 2020

Press & Media Download the Luxembourg Chapter here_

Press & Media Access the full guide online here_


1 General
1.1 General Overview of Jurisdiction

2 Funds
2.1 Types of Alternative Funds
2.2 Fund Structures
2.3 Regulatory Regime
2.4 Loan Origination
2.5 Cryptocurrencies and Non-traditional Assets
2.6 Regulatory Approval Process
2.7 Requirement for Local Investment Managers
2.8 Other Local Requirements
2.9 Rules Concerning Other Service Providers
2.10 Requirements for Non-local Service Providers
2.11 Tax Regime
2.12 Double-Tax Treaties
2.13 Use of Subsidiaries for Investment Purposes
2.14 Origin of Promoters/Sponsors of Alternative Funds
2.15 Origin of Investors in Alternative Funds
2.16 Destination of Investments Made by Alternative Funds
2.17 Key Trends
2.18 Disclosure/Reporting Requirements
2.19 Anticipated Changes

3 Managers
3.1 Legal Structures Used by Fund Managers
3.2 Regulatory Regime
3.3 Tax Regime
3.4 Rules Concerning “Permanent Establishments”
3.5 Taxation of Carried Interest
3.6 Outsourcing of Investment Functions/Business Operations
3.7 Local Substance Requirements
3.8 Local Regulatory Requirements for Non-local Managers

4 Investors
4.1 Types of Investor in Alternative Funds
4.2 Marketing of Alternative Funds
4.3 Rules Concerning Marketing of Alternative Funds
4.4 Local Investors
4.5 Regulatory Regime
4.6 Disclosure Requirements
4.7 Tax Regime
4.8 FATCA/CRS Compliance Regime


Arendt acquires digitalisation and robotisation specialist Mobilu

With a view to accelerating its digitalisation strategy, Arendt recently acquired a majority shareholding in Mobilu, a Luxembourg company specialising in operational processes, digitalisation and robotised automation.

Read More_

Latest news

Chambers and Partners - Practice Guide - Alternative Funds 2020 - Luxembourg Chapter

A complete view of Alternative Funds in Luxembourg for 2020.

Read More_
The Restructuring Review - 10th edition - Luxembourg Chapter - Grégory Minne and Clara Mara-Marhuenda

A guide offering an overview of the global restructuring market in 2017. ​In this edition, our experts Grégory Minne and Clara Mara-Marhuenda​​ are the authors of the Luxembourg Chapter.

Read More_
The Restructuring Review - 13th edition - Luxembourg Chapter 2020 - Grégory Minne, Clara Mara-Marhuenda and Sébastien Binard

A guide offering an overview of the global restructuring market in 2020. ​Our experts Grégory Minne, Clara Mara-Marhuenda​ and Sébastien Binard​ are the authors of the Luxembourg Chapter.

Read More_