- with Finance and Tax Executives
- with readers working within the Business & Consumer Services, Technology and Law Firm industries
On 22 January 2026, Luxembourg Parliament enacted a major reform updating and clarifying the tax rules applicable to carried interest earned by individuals managing AIFs.
The overhaul modernises the 2013 framework to provide stronger legal certainty and better reflect current market practice.
Aligned with the 2023 – 2028 coalition agreement's goal of reinforcing Luxembourg's competitiveness as a fund domicile, the reform goes beyond technical adjustments. By refining the scope and application of the rules, it aims to attract and retain highly qualified front‑office professionals in both AIFs and digital assets, strengthening the country's position in the European asset‑management landscape.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
