Private Equity - Tax Structuring: Tax Aspects Advanced

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

• Understand key Luxembourg vehicles (SICAR, SIF) and their tax features
• Identify core tax aspects of private equity structuring, including financing and hybrid instruments
• Assess the role of Luxembourg holding structures (e.g. Super Holdco)
• Explain the use of alphabet shares in structuring
• Understand the impact of BEPS on private equity tax planning

• Introduction
• Overview of main Luxembourg semi-regulated vehicles (SICAR (Société d'Investissement en Capital à Risque), SIF (Specialized Investment Fund)
• Private equity structuring in Luxembourg: Key tax aspects (introduction, Hybrid / Financing instruments, Luxembourg Super Holdco)
• Alphabet shares
• BEPS (Base Erosion and Profit Shifting)

At the end of the training, the participants can download a certificate of attendance from their client portal House of Training.