Infrastructure generally describes all physical assets, equipment and facilities of interrelated systems and service providers, together with the underlying structures, organisations, business models and rules and regulations, which are used to offer certain sector-specific commodities and services (e.g. transport, energy and water supply, waste water and waste disposal) to individual economic entities or the wider public to enable, sustain or enhance social living conditions. Typical examples of infrastructure include roads, airports, ports, oil and gas lines and renewable energy plants (e.g. wind and solar plants) as well as public utilities such as waterworks, power companies and waste disposal companies.

The choice of an infrastructure investment vehicle and structure depends on the type of funding to be raised, the proposed investor base, the type of investments to be made and any specific tax considerations. The Luxembourg legal framework is diverse and flexible enough to fulfil the needs of a wide range of investors.