The law of 12 July 2013 and the reform of the partnerships’ regime
The law of 12 July 2013 transposing the Alternative Investment Fund Managers Directive (AIFMD) introduces changes in Luxembourg corporate law and in particular in the partnerships’ regime.
The most important topics are the modernisation of the existing Common Limited Partnership (CLP or, in French, ‘société en commandite simple’) and the introduction of a limited partnership without legal personality whose regime is modelled on the CLP, the Special Limited Partnership (SLP or, in French, ‘société en commandite spéciale’).
These two vehicles are eligible structures for SICARs (‘Sociétés d’Investissement à Capital Risque’) and SIFs (‘fonds d’investissement specialisés’ or specialised investment funds)…
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