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Fund Structuring

With  4.130* investment funds, Luxembourg is Europe’s most important cross-border investment funds domicile, both for mutual (UCITS) and alternative investment funds (AIF). However, in a changing international, legal, regulatory and fiscal framework, it’s difficult to keep a balance between having a solid structuring framework and keeping innovation at a steady pace.

* Source: CSSF, May 2017

To make sure you select the most suitable vehicle for your investments, take into account its features:

  • Supervised vs. non-supervised;
  • Efficient repatriation to the investors;
  • Eligible investments;
  • Corporate governance and operational efficiency (compartments available);
  • Taxation of the vehicle: subscription tax, corporate income tax, municipal business tax, net wealth tax, VAT, WHT on distributions to investors;
  • Access to EU marketing passport;
  • Regulatory constraints.

All these elements can be coordinated and monitored at a global level from Luxembourg. Since the choice of an investment fund structure is driven by tax and regulatory requirements, our dedicated teams work closely together to bring you the best solutions.

How we can help you

Our experts will assist you in structuring and implementing a wide range of both regulated and unregulated investment funds based in Luxembourg.

We have a strong local and international network of tax professionals, offering consistently high quality services, coordinated across as many territories or as you require. We can come up with solutions both from an investment and an investor perspective to help setting-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.

Contact us

Vincent Lebrun

Partner, PwC Luxembourg

Tel: +352 49 48 48 3193

Martin Hollywood

Partner, PwC Luxembourg

Tel: +352 49 48 48 2027

Alexandre Jaumotte

Partner, PwC Luxembourg

Tel: +352 49 48 48 5380

Thierry Braem

Partner, PwC Luxembourg

Tel: +352 49 48 48 5106

Sidonie Braud

Tax Partner, PwC Luxembourg

Tel: +352 49 48 48 5469

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