European Union: Fund Management/ REITs

Luxembourg's partnership limited by shares (SCA) offers private fund managers a compelling corporate alternative to the special limited partnership structure, particularly for EU family offices and high-net-worth individuals. When combined with the RAIF regime, this vehicle achieves tax neutrality while maintaining the corporate governance framework that certain investors prefer. The SCA-RAIF structure addresses key legal and tax considerations while providing flexibility for secondary strategies, fund-of-f

As June 2026 arrives, French taxpayers face critical deadlines while global markets navigate rising inflation, geopolitical tensions in the Middle East, and the transformative impact of artificial intelligence on investment strategies. With equity indices remaining positive despite negative sentiment, how should investors position themselves before the summer slowdown?

On 5 May 2026, the Central Bank of Ireland published its Feedback Statement to its Consultation Paper 162 (referred to as “CP 162”), together with a revised AIF Rulebook which comprehensively updates and enhances Ireland’s regulatory framework for alternative investment funds.