Actualités, guides et analyses juridiques et fiscales de Lerusse Merckx & Partners, cabinet d’avocats indépendant au Luxembourg.
The Luxembourg 1929 holding company regime, established by the law of 31 July 1929, was for decades a cornerstone of the Grand Duchy’s appeal as an international financial centre. Designed to attract passive holding activities,...
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Advices
The European Long-Term Investment Fund (ELTIF) is reshaping the landscape of alternative investments by channeling capital into long-term projects such as infrastructure, real estate, and...
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Advices
In the dynamic landscape of Luxembourg corporate finance, the compte courant associé—or shareholder current account—stands out as a remarkably flexible and tax-efficient instrument. Whether used...
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Advices
The Luxembourg SICAV (Société d’Investissement à Capital Variable) remains the cornerstone of cross-border fund distribution, offering unparalleled flexibility for both UCITS and alternative investment strategies....
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