SWITZERLAND
Germany
France
Bern
Switzerland
Law and Practice Contributed by: Nicolas Béguin, Joseph Merhai, Thomas Pasquier and Benjamin Vignieu Aegis
Italy
Contents 1. Market Overview p.447 1.1 State of the Market p.447 2. Alternative Investment Funds p.447
2.1 Fund Formation p.447 2.2 Fund Investment p.455
2.3 Regulatory Environment p.456 2.4 Operational Requirements p.459
2.5 Fund Finance p.459 2.6 Tax Regime p.460 3. Retail Funds p.460 3.1 Fund Formation p.460 3.2 Fund Investment p.461
3.3 Regulatory Environment p.461 3.4 Operational Requirements p.462
3.5 Fund Finance p.462 3.6 Tax Regime p.463 4. Legal, Regulatory or Tax Changes p.463 4.1 Recent Developments and Proposals for Reform p.463
445 CHAMBERS.COM
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