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Publication article
22 October 2015
The law of 12 July 2013 relating to alternative investment fund managers (“the AIFM Law”) transposes into Luxembourg law the AIFM Directive 2011/61/EU (“the AIFMD”). The AIFMD aims at providing a harmonised and comprehensive regulatory and...
Publication article
22 October 2015
There are many situations in which an individual could benefit from organising part of their patrimony in a structure with a distinct legal personality. These include succession planning, the organisation of management powers within a family...
Publication article
22 October 2015
A “Soparfi” is a fully taxable Luxembourg resident company limited by shares. As such, it benefits from double tax treaties concluded by Luxembourg. A Soparfi can be incorporated under the form of: - a public limited company (société anonyme),  - a...
Publication article
23 October 2015
The Luxembourg Limited Partnerships (Lux LPs): an attractive and flexible contractual regime for private equity, venture capital and real estate transactions. With the law of 12 July 2013 implementing the European Alternative Investment Fund...
Publication article
9 November 2015
Definition and purpose of the ELTIF: The ELTIF is an authorised and regulated vehicle, qualified as a European Alternative Investment Fund (AIF), and having as purpose to invest in businesses that need long-term capital. The ELTIF must be managed by...
Publication article
25 January 2017
Instaurée par la loi du 23 juillet 2016 (ci-après la « Loi »), il est possible de constituer une Société à responsabilité limitée simplifiée (ou « S.à r.l.-S ») depuis le 16 janvier 2017, date d’entrée en vigueur de la Loi. Cette nouvelle forme de...
Publication article
29 August 2017
Since the law of 21 December 2007, Luxembourg has offered a beneficial tax regime for IP derived income based on article 50bis of the Luxembourg Income Tax Law (“LITL”). This regime was repealed by the law of 18 December 2015, its effects starting...