Luxembourg: Fund Management/ REITs

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Switching Off AIFMD 2.0 Risk Retention Rules – Transferring Originated Loans Within The Fund's Investment Strategy – New York Office Snippet

Under AIFMD 2.0, the transfer to third parties of loans originated by Luxembourg alternative investment funds (AIFs) managed by an EU alternative investment fund manager (EU AIFM)...

Luxembourg Strategy

LL

Loyens & Loeff

Circular CSSF 25/901: New Rules For SIFs, SICARs And Part II UCIs

On 19 December 2025, the CSSF published the Circular CSSF 25/901 (the "Circular"), which relates to the assets, investment limits, risk capital, techniques, borrowing, and transparency requirements in relation to SIFs, SICARs and Part II UCIs.

Luxembourg Finance

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Ganado Advocates

US Fund Managers: Are Cross Trades Between Credit Funds Impacted By The New EU Risk Retention Rules? – New York Office Snippet

Credit funds of the same sponsor may engage in cross trades, meaning that credit assets are transferred between funds. AIFMD 2.0 will introduce risk retention rules (RR-rules) as from 16 April 2026.

Worldwide Finance

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Loyens & Loeff

US Fund Managers: Structuring Considerations For Belgian Private Privak Investors In A Luxembourg Fund - New York Office Snippet

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

Luxembourg Finance

LL

Loyens & Loeff

Fund Finance Laws And Regulations 2026 – Luxembourg

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Approved Two New Carried Interest Regimes

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Loyens & Loeff

Luxembourg Revamps Its Carried Interest Tax Regime

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A&O Shearman

Recent Update: Luxembourg's New Carried Interest Tax Regime Formally Adopted And Effective As Of 2026

Luxembourg Finance

MG

Maples Group

US Fund Managers: Luxembourg Open-ended Private Funds And Liquidity Management Tools – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Establishing A Luxembourg Fund: Engaging Luxembourg Fund Service Providers

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers Fundraising In Europe: Should A Separate PPM Be Prepared For The Luxembourg Sleeve? – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers Raising Capital In Europe: Notifying The Fund For Management And Marketing In The EU – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

US Fund Managers: Offering Evergreen Credit Products To EU Professional Investors – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

Implementation Act Of The Amending Directive Solvency II

Luxembourg Finance

LL

Loyens & Loeff

University IP And The Role Of AI In Technology Transfer

DG

Dennemeyer S.A.

ESMA Principles And Good Practices To Avoid Greenwashing In Marketing Communications

Luxembourg Commercial

CL

CMS Luxembourg

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

European Union Commercial

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Arendt & Medernach

Publication Of Circular No 792 Of 26 January 2026 By The AED

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Ganado Advocates

New CSSF Circular And Concepts Compilation For Funds Other Than UCITS/MMF

The CSSF's new circular and technical document, applicable from 19 December 2025, update the regulatory framework and provide insight into the CSSF's interpretation of key fund concepts.

Luxembourg Strategy

AM

Arendt & Medernach

EU Commission Unveils "Market Integration Package" Intended To Create More Integrated Capital Markets And Reinforce The Single Rulebook Principle

The EU Commission has published a comprehensive package of measures with the stated aim of creating a more integrated financial system.

Luxembourg Finance

AM

Arendt & Medernach

Recent Amendments To Luxembourg's Proposed New And Improved Carried Interest Tax Regime

On 17 November 2025, the Luxembourg Parliament published amendments to the new draft carried interest law in response to guidance by Luxembourg's Council of State...

MG

Maples Group

Retail Investment Strategy – What Fund Managers Should Know

On 18 December 2025, the European Parliament and the Council of the European Union reached a provisional political agreement on a set of measures aimed at boosting retail participation in capital markets...

European Union Finance

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Loyens & Loeff

Sustainable Finance Update (Asset Management) – EU Commission Publishes Final SFDR 2.0 Proposal

Luxembourg Wealth Mgt

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ELVINGER HOSS PRUSSEN, société anonyme

Financial Services Driven By Cross-border Cooperation

Luxembourg Finance

LS

Luther Luxembourg S.A.

Continuation Funds, A Luxembourg Playbook For Modern Fund Managers

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

US Fund Managers Raising Capital In Europe: Mind A Potential EU Marketing Blackout In Case Of A Material Change To Luxembourg Fund Documentation – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

ELTIF Snippet Series #11 Luxembourg Retail AIFs – Navigating The CSSF's Approval Process

Luxembourg Finance

LL

Loyens & Loeff

Parliament's Finance Committee Passes Amendments To The Carried Interest Draft Law

Luxembourg Finance

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ATOZ

Launching EU Investment Hubs: US Fund Managers: Competitive Tax Incentives For Front-office Personnel Stationed In Luxembourg – New York Office Snippet

Luxembourg Finance

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Loyens & Loeff

US Fund Managers: Use Of Luxembourg Parallel Funds And AIVs In European Capital Raising – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

ESMA Final Report On RTS On Open-ended Loan Originating AIFs Under The AIFMD

Luxembourg Strategy

LS

Luther Luxembourg S.A.

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg Finance

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Luther Luxembourg S.A.

Launching EU Investment Hubs: US Fund Managers: Competitive Tax Incentives For Front-office Personnel Stationed In Luxembourg – New York Office Snippet

Luxembourg continues to cement its reputation as Europe's leading hub for alternative investment funds (AIFs). Recent Luxembourg tax reforms aim to attract front-office functions...

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers: Use Of Luxembourg Parallel Funds And AIVs In European Capital Raising – New York Office Snippet

U.S. fund managers (USFM) that raise capital in Europe typically do so through a Luxembourg parallel fund sleeve (LPFS), usually organised as a special limited partnership (SCSp).

Luxembourg Finance

LL

Loyens & Loeff

ESMA Final Report On RTS On Open-ended Loan Originating AIFs Under The AIFMD

On 21 October 2025, the European Securities and Markets Authority (ESMA) published its final draft regulatory technical standards on open-ended loan-originating AIFs under AIFMD (the "RTS").

Luxembourg Strategy

LS

Luther Luxembourg S.A.

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

Luxembourg Finance

LS

Luther Luxembourg S.A.

ESMA's Draft RTS On Open-Ended Loan-Originating AIFs-AIFMD II In Practice

Luxembourg Finance

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K&L Gates LLP

Targeting Swiss Pension Funds: How Sponsors Can Market To And Onboard Swiss Pension Funds

Given the size of the Swiss pension fund market, it presents a highly attractive opportunity for non-Swiss fund sponsors – especially as Swiss pension funds increasingly seek international diversification.

Luxembourg Finance

LL

Loyens & Loeff

ELTIF Term Sheet Generator & Liquidity Calculator

The EU has trillions of euros in private savings. The Capital Market Union intends to unlock this capital. ELTIF 2.0 is central to this effort.

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Update From Our Partner Firm Elvinger US: AIFMD II - Key Changes And Implications For AIFMs

With exactly 6 months to go until the AIFMD II transposition deadline (i.e., 16 April 2026), the countdown is on.

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg On Track For CRD VI Transposition

The formal process of implementation of Directive (EU) 2024/1619 amending Directive 2013/36/EU ("CRD VI") began on 6 October 2025 with the publication of the bill of law n°8627 ("Bill") and its submission to Parliament.

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

CSSF Feedback Report On ESMA Common Supervisory Action On Sustainability Risks And Disclosures In The Investment Management Sector

Luxembourg Wealth Mgt

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Government Publishes AIFMD II Draft Law

Luxembourg Finance

LS

Luther Luxembourg S.A.

Luxembourg On Track For AIFMD II Transposition

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

AIFMD 2 And UCITS 6 – Luxembourg Implementation Bill Of Law

Luxembourg Finance

AM

Arendt & Medernach

US Fund Managers: Efficient Structuring Of Luxembourg Staff Via Global Employment Contracts – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

The Role Of Luxembourg Fund Vehicles In The Growth Trajectory Of EU Fund Managers

Luxembourg Finance

LL

Loyens & Loeff

ELTIF Snippet Series #8 Luxembourg ELTIFs And EU REITs: Competing Paths To Real Estate Exposure In The EU?

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers: Fundraising In Europe Who Should Bear The Cost Of The European Vehicle? – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Fund Financings: Is Consent Of AIFM Necessary?

Luxembourg Finance

D

Dechert

Launching EU Investment Hubs: US Fund Managers: Launching An In-house AIFM In Luxembourg – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Reverse Hybrid Mismatches: Is The CIV Carve-out Finally Decoded?

AO

A&O Shearman

Revamping The Carried Interest Regime In Luxembourg

D

Dechert

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

Luxembourg Finance

AM

Arendt & Medernach

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

AM

Arendt & Medernach

US Fund Managers Luxembourg Issues Welcome Clarifications Of Tax Carveout For Investment Funds – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

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Highlighted Content

ELTIFs (European Long-Term Investment Funds) And Luxembourg ELTIF Structures

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II Timeline - Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Investor Protection – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Activities And Services Performed By AIFMs – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Depositaries – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Distribution And National Private Placement Regimes – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Delegation – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Loan Origination – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Liquidity Management Tools – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Special Limited Partnership (SCSp) And Common Limited Partnership (SCS)

Luxembourg Finance

CS

Chevalier & Sciales

Latest Videos

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What Are The Key Developments In Malta's Fund Management Sector? (Video)

LL

LINDEMANNLAW

Video Series On Reforms To The AIFMD And UCITS Frameworks | Episode 1

DE

Dillon Eustace

Partnered Research: IPEM 5th Pan-European Private Equity Survey (Video)

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AlixPartners

"Fund Finance Experts Talks", The New Wildgen's Industry Dedicated Rendez-vous

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Wildgen

"Are Investment Funds Dead?" (Video)

HL

Hogan Lovells

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