Luxembourg Investment Vehicles
■Legal and regulatory requirements ■ Shareholding ■Reporting requirements ■ Approval and supervision
■ Taxation
RAIF only with authorised AIFM
Double Taxation Treaties (DTT)
A RAIF investing in a portfolio of risk capital
(such as a SICAR) and set up in the form of
a corporate entity (all types except the SCS
and SCSp) should benefit from the Luxembourg double tax
treaty network.
The following applies to a RAIF not investing in
a portfolio of risk capital (such as a SICAR) and
set up as a:
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.
Supervised Investment Vehicles
SCS with authorised AIFM
No access to DTTS signed by Luxembourg.
SCSP with authorised AIFM
No access to DTTS signed by Luxembourg.
Luxembourg Investment Vehicles
KPMG
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