The purpose of this investment memorandum is to provide an overview of the investment vehicles (i.e. regulated, lightly regulated and unregulated) that Luxembourg offers to (foreign) entrepreneurs and managers. The table compares the UCITS, part II fund, SIF, SICAR, SPF, securitization vehicle and soparfi. The overview covers inter alia the legal and regulatory requirements, the shareholding, the approval and supervision, taxation issues (such as the benefit from the EU Parent Subsidiary directive and double tax treaties and thin capitalisation rules), etc.
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Olivier Sciales
Chevalier & Sciales
Partner
Route de Thionville 51
2611 Luxembourg
Office: + 352 26 25 90 30
Fax: +352 26 25 83 88
Email: oliviersciales@cs-avocats.lu
website:
www.cs-avocats.lu
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Twitter: @oliviersciales
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.
