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.
Resources & News
Practical guides on Luxembourg accounting, IRC/ICC/IF and VAT tax returns, CCSS payroll management and company formation.
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Carried interest taxation in Luxembourg: the regime in force from January 2026
Carried interest taxation in Luxembourg from 2026: contractual carry at a quarter of the global rate, participation-linked carry and eligibility rules.
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.
Reverse hybrid rules and the Luxembourg SCSp: Article 168quater LIR after the 2025 circular
Reverse hybrid rules for the Luxembourg SCSp under Article 168quater LIR: 50% associated-investor test, CIV carve-out and the August 2025 circular.
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.