Luxembourg: Securitization & Structured Finance

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Article
Luxembourg Introduces Multi-compartment Structures For Unregulated AIF Limited Partnerships
Luxembourg has introduced a landmark legislative reform allowing unregulated alternative investment fund (AIF) limited partnerships to adopt multi-compartment structures. This development enables fund sponsors to consolidate multiple investment strategies, investor classes, and fund-level structures within a single limited partnership, significantly reducing complexity and administrative burden while maintaining creditor protection and investor segregation.
Luxembourg Finance
KL
Herbert Smith Freehills Kramer LLP
Article
Luxembourg Bill To Unlock Multi-compartment SCS/SCSp AIFs
Luxembourg is poised to introduce a statutory compartment regime for unregulated SCS and SCSp alternative investment funds (AIFs), decoupling this feature from product-law wrappers like RAIFs. The draft bill would enable managers to establish legally segregated pools within a single AIF structure, mirroring mechanics familiar from existing Luxembourg fund regimes while preserving flexibility in documentation and disclosure.
Luxembourg Finance
LL
Loyens & Loeff
Article
AG Kokott Backs Luxembourg’s Implementation Of The ATAD Interest Limitation Rule Exemption For Securitisation Special Purpose Entities Within The Meaning Of EU Securitisation Regulation
The European Commission challenged Luxembourg's decision to exempt securitisation special purpose entities from EU interest deduction limitations, arguing the exemption list is exhaustive. Advocate General Kokott has now recommended dismissing this infringement action, finding that regulated SSPEs are economically comparable to other exempt financial undertakings and should be treated equally under EU law.
Luxembourg Tax
TA
Tiberghien
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