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Vote of "the AIFMD law" by the Luxembourg Parliament - 10/07/2013


Luxembourg Parliament has just approved the draft law n°6471 transposing the EU Alternative Investment Fund Managers Directive into national law (hereafter “the AIFMD law”).

The legislative process should come to an end soon and the AIFMD law should enter into force shortly. There is a strong commitment of Luxembourg authorities to meet the official transposition deadline set in the Directive (22 July).

This makes Luxembourg one of the first European Member States to have transposed this Directive into national law, thus cementing Luxembourg’s place as a leader in the European Alternative Investment Funds industry.

Table of content:

  1. Renew of the Common Limited Partnership and New Special Limited Partnership
  2. Full tax transparency for Common Limited Partnership and Special Limited Partnership
  3. Incentive measures for individuals taxation of carried interest
  4. Broadening the VAT exemption scope for management services rendered to funds
  5. Cross-border management and general tax considerations

Discover the whole newsletter in the attached PDF.

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