Luxembourg: Descriptions of various investment vehicles | KPMG | GLOBAL
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Luxembourg: Descriptions of various investment vehicles, legal and tax requirements

Luxembourg: Descriptions of various investment vehicles

The KPMG member firm in Luxembourg prepared a report that provides a general overview of the different fund vehicles that can be established in Luxembourg, across all asset classes and investment strategies. The report provides information on the set-up and operating requirements of the available structures, and focuses on the following aspects:


Related content

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

The report also includes a description of the new Luxembourg investment vehicle—the “reserved alternative investment fund” (RAIF).


Read a September 2016 report [PDF 1.82 MB] prepared by the KPMG member firm in Luxembourg: Luxembourg Investment Vehicles: An overview of the legal and regulatory requirements

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