Luxembourg Investment Vehicles

Taxation UCITS ("Part I Fund") Double Taxation Treaties (DTT) FCP In principle, no access to DTTS. Exceptions apply to a few DTTS, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. SICAV/SICAF Access for a large number of DTTs, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. Regulated Investment Vehicles Part II Fund with authorised AIFM SIF with authorised AIFM FCP In principle, no access to DTTs. Exceptions apply to a few DTTS, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. SICAV/SICAF Access for a large number of DTTs, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. FCP In principle, no access to DTTS. Exceptions apply to a few DTTS, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. SICAV/SICAF Access for a large number of DTTS, determined based on the Circular Letter L. G. - A. n° 61 dated 8 December 2017. SICAR with authorised AIFM SICAR in the form of a corporate entity (all types except the SCS and SCSp) should benefit from the Luxembourg double tax treaty network. 38 KPMG Luxembourg Investment Vehicles

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