The Luxembourg Reserved Alternative Investment Fund (RAIF) was introduced by the law of 23 July 2016, marking a pivotal moment in the evolution of the Grand Duchy’s investment fund landscape. Designed to combine the structural...
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Advices
The “RAIF Luxembourg definition” refers to the Reserved Alternative Investment Fund (Fonds d’Investissement Alternatif Réservé), a specialized investment vehicle introduced by the Luxembourg law of...
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Advices
Luxembourg has long been the jurisdiction of choice for international holding structures, and at the heart of this ecosystem lies the SOPARFI—a fully taxable commercial...
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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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