Description
To set-up PE and VC investment vehicles, Luxembourg currently offers a large variety of structuring opportunities, such as the limited partnerships established either in the form of a société en commandite simple (SCS) or a société en commandite spéciale (SCSp), qualifying as an alternative investment fund (AIF). Investment funds can also be set up in accordance with specific product laws, such as the fonds d’investissement alternatif réservé (RAIF or reserved alternative investment fund), the société d’investissement en capital à risqué (SICAR or investment company in risk capital) or the specialised investment fund (SIF), as well as the Part II UCI, which may be of particular interest when a distribution to retail investors is desired.
In addition, Luxembourg commercial companies can also be set up as a long-term investment fund based on the European Regulation (EU) 2015/760 as amended by the European Regulation (EU) 2023/606, the ELTIF 2.0 or VC vehicles based on the amended European Regulation (EU) 345/2013, the EuVECA.
Luxembourg-based service providers have established experienced teams dedicated to PE and VC investment vehicles. They are able to offer a wide range of customised services in fund and acquisition structuring, transaction advisory, fund administration, depositary and audit services.