ARTICLE
2 February 2023

Real Estate Fund Structuring: Market Trend Update (Video)

AM
Arendt & Medernach

Contributor

About Arendt

Arendt combines the entire value chain of services dedicated to Asset Managers, Banks, Insurers, Public Institutions and Private Clients operating in Luxembourg.

-Legal & Tax
-Regulatory & Consulting
-Investor Services

Legal & Tax

We assist clients in structuring and running their business from a legal and tax standpoint across Luxembourg. Our teams directly serve international clients or work in close collaboration with foreign partner law firms.

Together with our regulatory consultants and investor services experts, we bridge the gap between legal/tax advice and its implementation. We deliver best-in-class services along our clients’ business life cycles.

The 450 legal experts of Arendt & Medernach have a wealth of experience in a wide variety of specialisations. Together, they are able to advise on a complete range of 15 complementary practice areas

Investors and asset managers have been forced to adapt to these changes.
Luxembourg Real Estate and Construction

Real estate investment structures have not escaped the onslaught of new tax rules resulting in particular from local implementation of EU anti-tax avoidance directives, modification of tax treaties following implementation of the OECD multilateral instrument ("MLI"), but above all, various anti-abuse rules implemented in investment countries and their application by the relevant courts. Investors and asset managers have been forced to adapt to these changes. There is also a clear trend towards simplification of Luxembourg investment fund structures, impacting in particular the choice of Luxembourg transparent or opaque vehicles, and potential regulated regimes suitable to promoters' and investors' requirements.

Our experts Vincent Mahler, Tax Partner, and Alexandra Clouté, Tax Counsel, will guide participants through the new trends impacting Luxembourg real estate investment fund structures, with a focus on investment countries such as France, Germany, Italy, Portugal, Spain and the UK.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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