Continental shift: Luxembourg limited partnership reform
By Deborah Lloyd
Luxembourg may be a small country in size but it punches well above its geographical weight as a centre for funds. The recent changes introduced in Luxembourg to its limited partnerships make it a desirable jurisdiction in which to establish alternative investment funds.
The main aim of the reform was to give Luxembourg limited partnerships a similar degree of flexibility to that which their Anglo-Saxon counterparts already enjoy. So how does the Luxembourg offering stack up against the English limited partnership (ELP)?
The Luxembourg government seized on the opportunity while implementing the Alternative Investment Fund Managers Directive (AIFMD), to look at ways to increase the desirability of Luxembourg as the domicile of choice for funds. The result is the reform of limited partnerships under Luxembourg law…
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