11 articles in this category
Guide to the Luxembourg AIFM regime under the law of 12 July 2013: AIF perimeter, registered versus authorised AIFM, capital and substance, third-party AIFM platforms and the AIFMD II changes effective 16 April 2026.
Guide to the general partner of a Luxembourg SCSp: corporate form (SARL or SA), minimum capital, the 5% AIF safe harbour from municipal business tax, GP economics, the GP-as-AIFM question and substance requirements.
Guide to the Luxembourg RAIF under the law of 23 July 2016: well-informed investor test, mandatory external authorised AIFM, subscription-tax regime and the Risk-Capital RAIF route.
Approval and filing deadlines for annual accounts with the RCS, late-filing surcharges and possible sanctions in practice for companies and directors.
Create a SARL in Luxembourg: capital requirements, costs, procedure, taxation and practical advantages in the Grand Duchy.
Incorporating a Public Limited Company (SA) in Luxembourg: minimum capital of €30,000, formalities, governance, taxation and obligations.
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: statutory flexibility, tailor-made governance, €30,000 capital and points of attention for startups and investors.
Guide to the Luxembourg business permit for foreign founders and operating companies: scope, permit holder, qualification, premises, MyGuichet filing, timing and post-issue obligations.
Guide to the Luxembourg SCSp: no legal personality, LPA flexibility, AIF use cases, tax transparency at entity level and the municipal business tax safe harbour for AIFs.
Guide to company domiciliation in Luxembourg — the 1999 framework, authorised providers, AML/KYC duties, substance, and what a registered office does and does not solve for holdings, SPVs and cross-border groups.