Training - General overview of the Luxembourg AIF structures

How long does the training course last?

3,00 hours(s)

In which language(s) is the training course taught?

EN FR

When will the next session take place?

Who is organising this training course?

PwC Academy leverages PwC’s expertise to deliver world-class learning experiences to organizations across all industries and regions. Our objective is to help professionals develop their knowledge, skills, competencies, and expertise, enabling them to support and drive the growth of their organizations.

Who is the training course aimed at?

Anyone keen to have a good knowledge of the legal, regulatory and tax framework for AIFs in Luxembourg.

What are the aims or the skills being targeted?

As the major location for investment funds in Europe, Luxembourg offers a broad choice 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 of them allows participants to choose the most appropriate one for their particular project.

Tax considerations are also key and asset managers shall ensure that the fund structure is optimal from a tax perspective.

At the end of this training, participants will be able to:

know the Luxembourg toolbox for AIFs;
understand the characteristics, advantages and constraints of each vehicle category;
understand the role of the different service providers to an AIF;
understand the tax drivers that must be considered when discussing fund structuring.

What does the training course cover?

Main Luxembourg and EU regulatory framework
Luxembourg available vehicles (part II Funds, SIF, SICAR, RAIF and partnership)
Umbrella and share classes structures
Main service providers (AIFM, investment manager/advisor, distributor, depositary bank, central administration)
Tax drivers to analyse when setting up a fund

What will you receive at the end of the training course?

Certificate of attendance

What other information is useful to know?

This training is coordinated by Mathieu Scodellaro, Partner in the Regulation, Risk and Compliance practice at PwC Luxembourg.

Mathieu Scodellaro is a partner in the Regulation, Risk, and Compliance practice at PwC Luxembourg, specialising in alternative investment funds and their service providers. He works across diverse strategies including private equity and real estate, supporting clients ranging from established asset managers to first-time fund managers. His expertise covers initial fund structuring, ongoing fund documentation maintenance, and managing exceptional events impacting funds. Mathieu has played a key role from the early stages of projects, acting as a business partner to clients. His work includes restructuring UCITS and alternative funds, strategic service provider restructuring, and delivering internal and external trainings on regulatory roles, depositary regimes, and Luxembourg’s sanction regime.