LUXEMBOURG Law and Practice Contributed by: Evelyn Maher, Gaston Aguirre Draghi and Djelloul Mansour BSP
Germany
Belgium
Luxembourg
Luxembourg City
France
Contents 1. Market Overview p.342 1.1 State of the Market p.342 2. Alternative Investment Funds p.343
2.1 Fund Formation p.343 2.2 Fund Investment p.345
2.3 Regulatory Environment p.346 2.4 Operational Requirements p.351
2.5 Fund Finance p.351 2.6 Tax Regime p.351 3. Retail Funds p.352 3.1 Fund Formation p.352 3.2 Fund Investment p.355
3.3 Regulatory Environment p.355 3.4 Operational Requirements p.359
3.5 Fund Finance p.360 3.6 Tax Regime p.360 4. Legal, Regulatory or Tax Changes p.361 4.1 Recent Developments and Proposals for Reform p.361
340 CHAMBERS.COM
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