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PwC releases Private Equity guide dedicated to Luxembourg Limited Partnership
PwC Luxembourg’s newly released Private Equity brochure provides the main legal, accounting, valuation and tax rules pertaining to both regulated and unregulated Luxembourg limited partnerships(1) (Lux LP) and Luxembourg special limited partnerships(2) (Lux SLP). While implementing the AIFMD, Luxembourg used the opportunity presented by the preparation of this law to include provisions not related to the AIFMD. These include the new Luxembourg tax regime on carried interest, the enhancement of the Lux LP and the introduction of a new partnership form without legal personality, i.e. Lux SLP.
The new legal framework applying to the Lux LP and the Lux SLP allows for...
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