The Unregulated Luxembourg Common And Special Limited Partnerships (CLP And SLP) - Brochure

Luxembourg has enhanced its existing limited partnership regime in 2013, adding the special limited partnership to its range of investment vehicles designed for the alternative investment and private equity industry.

The features of the limited partnership make this entity a very attractive new addition to the Luxembourg investment vehicle toolbox.

The limited partnership may be used for master-feeder structures, as an acquisition vehicle for joint ventures, but it's most frequent use is for private equity, venture capital and real estate investments. The popularity of the limited partnership for private equity investments is down to the high level of contractual or corporate flexibility provided by its legal form, which is familiar to Anglo-Saxon investors and promoters due to its resemblance to the English limited partnership.

The main difference between the common and special limited partnership is that the former has a legal personality distinct from that of its partners, whereas the special limited partnership does not have legal personality, making it very similar to the limited partnership under English law.

Please download the below brochure for more details about the Luxembourg common and special limited partnership.

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