General overview of the Luxembourg AIF structures - Legal and tax environment
As the major location for investment funds in Europe, Luxembourg offers a broad choices of possible vehicles that meet most of the promoters' constraints, in terms of investment strategy, marketing and level of regulation or supervision. Understanding the characteristics of each category of vehicles allows you to choose the most appropriate vehicle for your particular project. Tax considerations are also key and asset managers shall ensure that the fund structure is optimum from a tax perspective.
At the end of this training, the participants will be able to:
- Know the Luxembourg toolbox for AIFs
- Understand the characteristics, advantages and constraints applicable to each of the categories
- Understand the role of each service providers to an AIF
- Understand the different tax drivers that must be considered when discussing fund structuring
- Presentation of the main Luxembourg and EU regulatory framework.
- Presentation of the vehicles available (Part II Funds, SIF, SICAR, RAIF and Partnership).
- Presentation of Umbrella and share classes structures.
- Presentation of the main service providers (AIFM, Investment Manager/Advisor, Distributor, Depositary Bank, Central ADministration).
- Presentation of the different tax drivers that shall be reviewed when setting up a Fund.
A qui s'adresse la formation?
People who want to have a good knowledge of the legal, regulatory and tax framework for AIFs in Luxembourg.
Certificate of attendance