Article
EU Fund Managers: Structuring Considerations For Belgian Private Privak Investors In Luxembourg Private Equity Funds
Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.
Loyens & Loeff