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By Dr. Sebastiaan NIELS HOOGHIEMSTRA (1)
The European fund space has followed with interest developments related to the recently adopted (amended) Irish Limited Partnership (the “ILP”). In recent webinars and (industry) papers, the ILP is often compared to the Luxembourg SCSp. This contribution analyzes the ILP from a Luxembourgish perspective by considering a couple of objective fund “toolbox criteria”. It concludes that, albeit the ILP is a welcome addition to the Irish alternative investment fund (AIF) toolbox, the Luxembourg limited partnerships allow for a larger variety of use cases.
Background
Just like everyone else in the European fund space, fund law practitioners in Luxembourg have followed with...
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