New Luxembourg limited partnerships

In July 2013, Luxembourg legislation came into force specifically tailored to the needs of private-equity/real-estate investment managers providing for (a) significant amendments to the existing Luxembourg simple limited partnership (société en commandite simple) and (b) the introduction of a new limited partnership (société en commandite spéciale).

Luxembourg limited partnerships derive from the same ultimate source as limited partnerships of the Anglo-American, common-law type. However, until now a number of tax and corporate matters have made the Luxembourg models materially less attractive for private-equity/real-estate investment managers than the models available in other jurisdictions.

The purpose of this modernising Luxembourg legislation is to specifically remedy each of these individual points of corporate or tax law disadvantage, deliberately seeking to adopt a best-in-class solution in each case from the other models available internationally. Comparative review confirms that this has been successfully achieved…

If you are registered and logged in to the site, click on the link below to read the rest of the Ogier briefing. If not, please register or sign in with your details below.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.


44 Esplanade
St Helier
Channel Islands

Qualified lawyers: 167
Partners: 49