Fund Structuring

Finding your path over the numerous vehicles

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.

Our Fund structuring group is composed of tax professionals from a strong local and international network, 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.

Your challenges

But amongst the wide offer in terms of fund vehicles, which one to choose? These are some of the main topics to address:

  • Time to market
  • Maintenance cost

  • Subscription tax
  • Corporate tax
  • VAT
  • Withholding tax

  • Access to the EU marketing passport

  • Corporate governance (partnership vs. corporation vs. contractual arrangement)
  • Compartments available
  • Variability of capital

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

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

Sidonie Braud

Tax Partner, PwC Luxembourg

Tel: +352 49 48 48 5469

Stay Connected:

Required fields are marked with an asterisk(*)

Please select the service(s) you are interested in and would like to discuss further

By submitting your email address, you acknowledge that you have read the Privacy Statement and that you consent to our processing data in accordance with the Privacy Statement (including international transfers). If you change your mind at any time about wishing to receive the information from us, you can send us an email message using the Contact Us page.