Luxembourg Investment Vehicles
RAIF only with authorised AIFM
Promoter requirement
No.
■Legal and regulatory requirements ■ Shareholding ■Reporting requirements ■ Approval and supervision
Supervised Investment Vehicles
SCS (AIF)
No.
SCSP (AIF)
No.
Supervision by CSSF
Yes via its AIFM.
Regular reporting to CSSF
No reporting to the CSSF by the RAIF but via its AIFM.
Yes via its AIFM.
No reporting to the CSSF by the entity but via its AIFM.
Internally-managed company (authorised AIFM):
details on reporting contained in article 22 of the AIFM law.
Yes via its AIFM.
No reporting to the CSSF by the entity but via its AIFM.
Internally-managed company (authorised AIFM):
details on reporting contained in article 22 of the AIFM law.
■ Taxation
Luxembourg Investment Vehicles
KPMG
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