Limited Partnership in Luxembourg

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Table of Contents

  • Foreword
  • Legislation
  • Introduction
  1. What accounting principles are acceptable?
  2. Where does the booking/documentation need to take place?
  3. Is consolidation required?
  4. What valuation policies need to be followed?
  5. What are the rules in terms of distributions?
  6. Can different classes of partnership interests be issued?
  7. What are the main tax substance considerations for a Luxembourg common limited partnership (“SCS”) or special limited partnership (“SCSp”)?
  8. What is the tax regime of a Limited Partnership?
  9. What does a typical set of financial statements include?
  10. Does the limited partnership vehicle need to be audited?
  11. Is there a requirement to disclose portfolio company information?
  12. What are the requirements for risk disclosures?

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