Investment Fund Analysis & Strategy

Investment vehicle - ELTIF · PwC ✓ / X Custody principle not (yet) fully enshrined in law LP Belgian resident No-Belgian resident Foreign Co BelCo 1 BelCo 2 ✓ Tax neutrality is achievable but subject to conditions (tax exemption of the vehicle, specific WHT exemption foreseen) ✓ Tax exemption is not limited by investments eligibility ✓ Foreign investor: local tax legislation: more likely as EU vehicle × Yearly tax on undertakings × Can be subject to asset net (not always) GP ELTIF ил Portfolio 19

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