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Mensuel de juillet 2022 - Fonds d’investissement

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Is no tax at Luxembourg fund level still a given? A practical take on the reverse hybrid rules
By Frank van Kuijk, Partner, Investment Management ; Kévin Emeraux, Senior Associate, Tax ; Megane Lindecker, Associate, Investment Management, Loyens Loeff Luxembourg S.à r.l.   The basic idea behind an investment fund, is a tool to provide investors with exposure to assets they would not regularly have access to individually. Either the price of a specific asset exceeds their financial capacity, or a direct investment would limit their possibility to achieve a further level of diversification. This thought, combined with the idea that specialised teams are better positioned to find the right assets over the investor, form the fund industry’s business model. To be specific: a fund is a collection of carefully selected assets that offer participants...
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