LPEA – Private Equity in Luxembourg

CONTENTS

• Foreword by the CEO of LPEA and Message from the Minister of Finance
• Executive Summary
• Luxembourg – a Conducive Environment to the development of private equity
• The LPEA GP Survey
• Private Capital – Legal Framework
• Private Debt
• The Luxembourg Tax Environment
• Accounting Framework for Luxembourg PE Vehicles
• The Alternative Investment Fund Managers Directive (AIFMD)
• The Regulations on European Venture Capital Funds (EuVECA)
• Regime for European Long-Term Investment Funds (ELTIF)
• Private Equity Services Provision
• How to Set Up a Private Equity Fund in Luxembourg
  Appendix 1: Double Tax Treaty Network
  Appendix 2: Glossary
  Appendix 3: Useful References
  Appendix 4: LPEA Members