Setting up an ELTIF in Luxembourg under ELTIF 2.0
ELTIF 2.0 in Luxembourg: eligible assets, retail distribution, open-ended structures under the 2024 RTS, Part II and RAIF wrappers, subscription-tax exemption and CSSF authorisation.
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The Luxembourg interest limitation rule: article 168bis LIR in practice
Luxembourg interest limitation rule under article 168bis LIR: 30% EBITDA cap, €3 million de minimis, grandfathered loans, equity escape, carry-forwards and fiscal unity.
The Luxembourg securitisation vehicle under the 2004 law
Luxembourg securitisation vehicles: scope of the 2004 law after the 2022 reform, regulated versus unregulated, compartments, tax neutrality, audit and reporting duties.
AIFMD II and loan-originating funds in Luxembourg
AIFMD II for Luxembourg loan-originating funds: credit policies, concentration, leverage, closed-ended structure, retention and transition.
Art Leasing by Luxembourg Companies: Accounting, Tax & Practical Guide
Art leasing in Luxembourg: accounting under PCN and IFRS 16, tax deductibility, operating vs finance lease and end-of-contract options for companies.
SARL Formation in Luxembourg
Create a SARL in Luxembourg: capital requirements, costs, procedure, taxation and practical advantages in the Grand Duchy.