Luxembourg Investment Fund

The Luxembourg AIFM Law, revamped and updated the legal framework for limited partnerships under the 1915 Law, i.e. the société en commandite simple (SCS).

Luxembourg offers a platform of services and structuring opportunities to the private equity as well as the venture capital industry.

The partnership needs to have at least one limited and one unlimited partner.

Assets under management in Luxembourg private equity and venture capital funds (included SICARs)

One of the key factors in favor of private equity or venture capital operations in Luxembourg remains its favorable tax environment.

Luxembourg vehicles may choose to adopt Luxembourg Generally Accepted Accounting Principles (“Lux GAAP”) or International Financial Reporting Standards (“IFRS”) as adopted by the EU.