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.
Corporate Law
16 articles in this category
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.
SARL Formation in Luxembourg
Create a SARL in Luxembourg: capital requirements, costs, procedure, taxation and practical advantages in the Grand Duchy.
The general partner of a Luxembourg SCSp: setup, governance and economics
General partner of a Luxembourg SCSp: SARL or SA form, minimum capital, the 5% AIF safe harbour from municipal business tax and carry routing.
What a Luxembourg fund costs to set up and run: SCSp and RAIF budgets
Realistic setup and annual running costs for a Luxembourg SCSp or RAIF, with market-practice fee ranges, the main cost drivers and launch timelines.
SARL-S in Luxembourg: Advantages, Limits & Alternatives
Understand when the SARL-S is, or is not, the right choice: small services, low capital and activities excluded from the simplified form.
Creating a SAS in Luxembourg: governance and flexibility
Creating a SAS in Luxembourg: statutory flexibility, tailor-made governance, €30,000 capital and points of attention for startups and investors.
The Luxembourg SCSp: a partnership built for investment structures
Luxembourg SCSp: special limited partnership without legal personality, LPA flexibility, tax transparency and the AIF municipal business tax safe harbour.
Third-party AIFM in Luxembourg: when a fund should rent the regulated layer
Third-party AIFM in Luxembourg: when a RAIF or SCSp needs an authorised AIFM platform, what it covers, fees, delegation and launch risks.
RAIF or plain SCSp: choosing the Luxembourg wrapper for a new fund
RAIF or unregulated SCSp for a Luxembourg fund: AIFM requirement, 0.01% subscription tax, well-informed investor test, compartments and conversion paths.
The Luxembourg AIFM regime: registered, authorised and the third-party route
AIFM regime in Luxembourg: registered versus authorised AIFM, capital and substance, third-party AIFM platforms and the AIFMD II changes of April 2026.
The Luxembourg RAIF: a fund regime built on AIFM authorisation
RAIF in Luxembourg: well-informed investor test, mandatory external authorised AIFM, 0.01% subscription tax and the Risk-Capital RAIF route under the 2016 law.
Business Permit in Luxembourg: Scope, Permit Holder and the Real Operating Test
Luxembourg business permit: scope, permit holder, qualification, premises, MyGuichet filing, timing and post-issue obligations for foreign founders.
Company Domiciliation in Luxembourg: Framework, Substance and the Registered Office
Company domiciliation in Luxembourg: 1999 framework, authorised providers, written convention, AML/KYC duties and substance limits for holdings and SPVs.
Creating a Public Limited Company (SA) in Luxembourg
Incorporating a Public Limited Company (SA) in Luxembourg: minimum capital of €30,000, formalities, governance, taxation and obligations.