In this eighth edition of the Luxembourg Investment Vehicles publication we are pleased to provide you with a general overview of the main different fund vehicles that can be established in Luxembourg across all asset classes and investment strategies.

This overview can assist you in better understanding the set-up and operating requirements of the available structures. It focuses on the following aspects:

• Legal and regulatory requirements
• Shareholding
• Reporting requirements
• Approval and supervision
• Taxation

This edition includes the key aspects of the new Luxembourg investment vehicle, the Reserved Alternative Investment Fund (RAIF).

See the full Luxembourg Investment Vehicles publication here (PDF | 1.82MB).