The full range of Luxembourg structures — from SOPARFI holding platforms to SCSp partnerships and regulated funds — used by private equity, corporate groups and institutional investors.
Luxembourg is one of the largest centres for international investment funds in Europe, hosting thousands of structures used by global asset managers and institutional investors. Investment vehicles operate under several legal frameworks, including the Law of 10 August 1915 on commercial companies and specialised fund legislation.
Companies and vehicles are registered with the Registre de Commerce et des Sociétés (RCS Luxembourg), with filings managed through the Luxembourg Business Registers (LBR). Financial activities are supervised by the Commission de Surveillance du Secteur Financier (CSSF).
| Structure | Legal form | Regulatory status | Typical use | Typical investors |
|---|---|---|---|---|
| SOPARFI | Commercial company (S.à r.l. / S.A.) | Not regulated as a fund | Holding platform for corporate investments and subsidiaries | Multinational groups, private investors |
| SCSp | Special limited partnership | Generally unregulated | Private equity and alternative investment funds | PE sponsors, institutional investors |
| SIF | Specialised Investment Fund | Regulated by CSSF | Diversified funds for professional investors | Institutional investors, asset managers |
| RAIF | Reserved Alternative Investment Fund | Indirect, via authorised AIFM | Alternative funds with a flexible structure | Private equity funds, hedge funds |
| SICAR | Investment company in risk capital | Regulated by CSSF | Venture capital and private equity investments | Professional investors |
Commercial holding companies such as SOPARFI are frequently used by multinational groups, while specialised structures such as SCSp, RAIF and SIF are commonly used by private equity sponsors and investment managers. Regulated funds fall under CSSF supervision.
Full comparison of the three Luxembourg fund regimes, the fund ecosystem and AIFMD requirements.
Read the funds guide → Deal vehiclesSpecial purpose vehicles for acquisitions, joint ventures and ring-fenced project investments.
Read the SPV guide →Luxembourg has one of Europe’s most sophisticated frameworks for investment funds and alternative structures, operating under specialised legislation including the Law of 13 February 2007 (SIF) and the Law of 23 July 2016 (RAIF). Regulated funds fall under CSSF supervision, with much of the industry concentrated in the Kirchberg district of Luxembourg City — making Luxembourg a leading domicile for cross-border funds distributed across Europe.
International sponsors frequently establish Luxembourg entities to manage portfolio companies across Europe and beyond. Common structures include SCSp (Société en commandite spéciale) partnerships used by private equity funds and RAIF structures managed by authorised AIFMs — allowing managers to organise capital commitments, coordinate acquisitions and manage portfolio companies within a single legal framework.
Structuring platforms using Luxembourg vehicles such as SOPARFI or SCSp.
Incorporation of Luxembourg S.à r.l. and S.A. structures.
Special purpose vehicles for acquisitions and investment projects.
Ownership platforms across Luxembourg and other jurisdictions such as the Netherlands.
Directors, governance framework and corporate documentation.
Coordination with Luxembourg advisers, administrators and authorities.
Every page in our Luxembourg jurisdiction cluster — holding structures, formation, tax, substance, investment vehicles and comparisons.
European hub for holding companies and investment structures used by international groups and funds.
Explore Luxembourg →Leading jurisdiction for international holding companies and cross-border ownership structures.
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