The New Luxembourg Limited Partnership Regime

October 31, 2013
At the time of the transposition of the AIFMD into Luxembourg law, the Luxembourg government took the opportunity to reform the limited partnership regime, from both a corporate and fiscal perspective. The reform aims to make the Luxembourg limited partnership a more attractive structure for fund managers - in particular, private equity managers. To date, the vast majority of Luxembourg investment companies have been organized as joint-stock companies. This update describes the key aspects of the reform.