Fonds d'investissement
Private Equity - Fundamentals of Fund Set Up and Structuring
Objectives
The objectives of this training module are to provide participants with an overview of Luxembourg’s legal structures using in Private Equity and to provide an explanation of the launch process and an understanding of the relevant tax aspects This module is taught by recognized legal and tax experts.
For details relating to the Alternative Investment Managers Directive (AIFMD) please note that this information can now be found in the module: "AIFMD- Understanding Fundamentals".
Programme
Legal and Regulatory Aspects:
- Overview of private equity vehicles in Luxembourg
- Structuring fundamentals
- Legal & regulatory flexibility
- Overview of key terms
- Investor & investment protection
- Private equity contract fundamentals
- Regulatory fundamentals
- Structuring checklist
Tax Aspects of Luxembourg Private Equity Fund Structures:
- Corporate Taxes in Luxembourg:
- Corporate income tax
- Municipal business tax
- Net wealth tax
- Withholding tax
- Private equity structuring in Luxembourg - key tax aspects:
- Luxembourg participation exemption regime
- Financing and exit instruments
- Intra-group financing activities
For details relating to the Alternative Investment Managers Directive (AIFMD) please note that this information can now be found in the module: "AIFMD- Understanding Fundamentals".