Comparison table of Luxembourg investment vehicles - .PDF file.
The purpose of this investment memorandum is to provide an overview of the investment vehicles (i.e. regulated, lightly regulated and unregulated) that Luxembourg offers to (foreign) entrepreneurs and managers. The table compares the UCITS, part II fund, SIF, SICAR, SPF, securitisation vehicle and soparfi. The overview covers inter alia the legal and regulatory requirements, the shareholding, the approval and supervision, taxation issues (such as the benefit from the EU Parent Subsidiary directive and double tax treaties and thin capitalisation rules) and so on…
If you are registered and logged in to the site, click on the link below to read the rest of the Chevalier & Sciales briefing. If not, please register or sign in with your details below.