Tax, Fund and Deal Structuring

Alternative asset managers consider tax structuring to be a critical component in the investment value chain. Meanwhile, the trend in the global tax environment is to strengthen transfer pricing and increase substance rules.

Luxembourg and PwC offer many advantages.

Luxembourg offers a stable and favourable tax environment, and leads in implementing global tax rules. It is the preferred location for setting up alternative investment funds and platforms, and remains Europe’s most important cross-border investment funds domicile, both for mutual (UCITS) and alternative investment funds (AIF).

PwC is the leading provider of tax services worldwide, both in terms of the size and scope of our tax practice and our reputation. We lead the debate with tax authorities and governments around the world. Our strong local and international network of tax professionals offer consistently high quality services, coordinated across as many territories as required.

Our tax experts, specialising in the alternative investment industry, assist in setting up the right structure. We ensure that the fund, and its feeders to the project’s investments, will be sustainable, tax-efficient and compliant with the latest tax rules.

We provide solutions, from an investment and an investor perspective, to help set up your fund in Luxembourg:

• We provide you with an efficient tax structuring to optimise the future distribution  of funds to investors;
• We have solutions to support transactions, including acquisitions, restructuring and exit planning;
• We favour a flexible approach by taking into account tax, regulatory and operational considerations;
• We help you perform acquisitions on a short time frame;
• We give you extensive access to a strong international network of specialists.

In a changing international, legal, regulatory and fiscal framework, at PwC we remain balanced. We maintain a solid structuring framework and consistently take advantage of innovations.