Limited Partnership in Luxembourg

Share on linkedin
Share on Linkedin
Share on twitter
Share on Twitter
Share on facebook
Share on Facebook

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?

Latest Private Equity Insights

Latest from Twitter


More news

EIF Research & Market Analysis

The market sentiment in European Private Equity and Venture Capital: Impact of Covid-19

Investing despite of uncertainty: “Stay the course”

The view from the LPEA at the time of COVID-19 by Rajaa Mekouar (CEO)

Stephane Pesch appointed as new CEO of the LPEA

Stephane Pesch appointed as new CEO of the LPEA The new CEO replaces Rajaa Mekouar from September 1st