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Luxembourg as a European investment hub
Luxembourg is one of the largest centres for international investment funds in Europe. The country hosts thousands of investment structures used by global asset managers and institutional investors.

Investment vehicles in Luxembourg operate under several legal frameworks, including the Law of 10 August 1915 on commercial companies and specialised legislation governing investment funds.

Companies and investment vehicles are registered with the Registre de Commerce et des Sociétés (RCS Luxembourg)and filings are managed through the Luxembourg Business Registers (LBR) platform.

Luxembourg also hosts several financial regulators and institutions responsible for the supervision of financial activities, including the Commission de Surveillance du Secteur Financier (CSSF).
Luxembourg offers a wide range of investment vehicles designed for different types of international investment structures. While commercial holding companies such as SOPARFI are frequently used by multinational corporate groups, specialised structures such as SCSp, RAIF and SIF are commonly used by private equity sponsors and investment managers.

Regulated investment funds fall under the supervision of the Commission de Surveillance du Secteur Financier (CSSF), the Luxembourg financial regulator responsible for oversight of the financial sector.
Luxembourg Investment Funds Framework
Luxembourg has developed one of the most sophisticated legal frameworks in Europe for investment funds and alternative investment structures. The jurisdiction hosts thousands of funds used by international asset managers, private equity sponsors and institutional investors managing investments across multiple jurisdictions.

Luxembourg fund structures operate under specialised legislation including the Law of 13 February 2007 on specialised investment funds (SIF) and the Law of 23 July 2016 on reserved alternative investment funds (RAIF). These vehicles are widely used by professional investors seeking flexible investment platforms within a stable regulatory environment.

Regulated investment funds fall under the supervision of the Commission de Surveillance du Secteur Financier (CSSF), the Luxembourg financial regulator responsible for oversight of the financial sector. Many fund managers and administrators are located in Luxembourg City, particularly in the financial district of Kirchberg, where the country’s investment management industry is concentrated.

Luxembourg has therefore become one of the leading domiciles for cross-border investment funds distributed throughout Europe and international markets.
Private Equity and Alternative Investment Structures
Luxembourg is widely used as a jurisdiction for private equity funds and alternative investment structures. International sponsors frequently establish Luxembourg entities to manage investments in portfolio companies located across Europe and other regions.

Common structures include SCSp (Société en commandite spéciale) partnerships used by private equity funds, as well as RAIF structures designed for alternative investment funds managed by authorised Alternative Investment Fund Managers (AIFM).

Such structures allow fund managers to organise capital commitments from institutional investors, coordinate acquisitions and manage portfolio companies within a single legal framework.

Luxembourg’s position as a European financial centre, combined with its extensive network of legal, administrative and financial service providers, has contributed to the country’s role as one of the principal hubs for private equity and alternative investment funds in Europe.
Our Services
We provide practical assistance when establishing or managing Luxembourg investment structures.
  • Luxembourg investment structure design
    Analysis and structuring of investment platforms using Luxembourg vehicles such as SOPARFI or SCSp
  • Formation of Luxembourg holding companies
    Incorporation of Luxembourg companies including S.à r.l. and S.A. structures
  • Investment SPV structuring
    Establishment of special purpose vehicles for acquisitions and investment projects
  • Investment SPV structuring
    Structuring ownership platforms involving Luxembourg and other jurisdictions such as the Netherlands
  • Corporate governance setup
    Organisation of directors, governance framework and corporate documentation
  • Regulatory coordination
    Coordination with Luxembourg service providers including legal advisers, administrators and regulatory authorities
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Discuss Your European Structure
We advise on holding structures, corporate formations and cross-border ownership platforms involving Luxembourg and the Netherlands.

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