The Luxembourg SCSp: a partnership built for investment structures
A guide to the Luxembourg SCSp covering partner roles, the limited partnership agreement, tax transparency, fund rules, accounting and annual governance.
Resources & News
Guides to Luxembourg accounting, corporate tax returns, VAT, payroll and company formation.
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The Luxembourg securitisation vehicle under the 2004 law
A clear guide to Luxembourg securitisation vehicles, including the 2004 Law, public issuance test, compartments, tax and annual reporting.
SOPARFI in Luxembourg: holding activity and tax treatment
A clear guide to the Luxembourg SOPARFI, including its legal form, holding activity, tax rates, participation exemption, substance and annual duties.
SPF in Luxembourg: tax regime, restrictions and when it fits
A clear guide to the Luxembourg SPF, including eligible investors, financial assets, real-estate limits, subscription tax and the SOPARFI comparison.
Tax consolidation for Luxembourg groups
Luxembourg tax consolidation combines qualifying group results, subject to ownership conditions, matching financial years and a five-year commitment.
Third-party AIFMs in Luxembourg
When a Luxembourg fund needs a third-party authorised AIFM, how the role differs from registration and how responsibilities are allocated.