Introducing The RAIF And Major BEPS Developments Relevant To Funds

Mondaq Business BriefingLuxembourg Articles in EnglishFinance and Banking (2017)

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Introducing The RAIF And Major BEPS Developments Relevant To Funds

The Reserved Alternative Investment Fund

A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF). The RAIF is governed by the law of 23 July 2016 (the RAIF Law) and more than 100 RAIFs have been set up since the law was passed. Moreover, in July 2017, the Luxembourg stock exchange listed a RAIF for the first time.

The RAIF: A Newcomer to the Luxembourg Alternative Investment Fund Industry

The longstanding approach of the Luxembourg government has been, to create sound regulation around the fund products (so-called 'product laws') on the one hand,...

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