NEWSFLASH : Baldige Einführung eines neuartigen Investmentfonds nach Luxemburger Recht: der Reservierte Alternative Investmentfonds (“RAIF”)

Der Luxemburger Regierungsrat hat kürzlich einem neuen Gesetzentwurf in Bezug auf reservierte alternative Investmentfonds (“RAIF”) zugestimmt. Dieser Gesetzentwurf wird nun dem Luxemburger Parlament unterbreitet. Dieser neuartige alternative Investmentfonds (“AIF”) wird die rechtlichen und steuerlichen Vorteile der spezialisierten Investmentfonds (“SIF”) und der Risikokapital-Investmentgesellschaften- société d’investissement de capital à risque – (“SICAR”) vereinen, ohne jedoch einer direkten behördlichen Aufsicht zu unterstehen. RAIFs werden folgende Hauptmerkmale haben:   RAIFs werden keiner direkten Aufsicht durch die CSSF unterstehen Der RAIF wird keiner vorherigen Zulassung…

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NEWSFLASH : New type of flexible AIF to be introduced into Luxembourg law soon: the Reserved Alternative Investment Fund (“RAIF”)

A new bill of law as regards reserved alternative investment funds (fonds d’investissement alternatifs réservés) (“RAIF“) has been approved by the Luxembourg Council of Government. It has now to be submitted to the Luxembourg Parliament. This new type of alternative investment fund (“AIF”) will combine the legal and tax advantages of the fund regimes of the specialised investment funds (fonds d’investissement spécialisé) (“SIF”) and the risk-capital investment companies (société d’investissement de capital à risque) (“SICAR”), without, however, being subject to…

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NEWSFLASH : OECD’s Tax transparency award for Luxembourg

On 30 October 2015, the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes (“GFT”) has stated that, in accordance with peer reviews of its member jurisdictions, it considers Luxembourg to be “largely compliant”. Luxembourg now shares the same highest rating in tax transparency as the United States, the United Kingdom, Germany, Italy, the Netherlands and 40 other countries out of 80 who already passed the Phase I and Phase II peer reviews. In November 2013, the…

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NEWSFLASH : Tax changes introduced by two new Luxembourg tax bills

The Luxembourg Minister of Finance recently introduced two new tax bills: one on the 13 October 2015 and one, which represents the draft state budget for 2016, on 14 October 2015 (the “Tax Bills”). In accordance with the new Tax Bills, the following changes are to be expected: Replacement of the minimum Corporate Income Tax by a minimum Net Worth Tax; Amendments to the Net Worth Tax Law; Step up in value for significant shareholdings (more than 10%) owned by…

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