Mensuel de juin 2021 - Fonds / ESG

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Does a SPAC qualify as an AIF?
By Dr. Sebastiaan NIELS HOOGHIEMSTRA(1)   Recently, Europe became an attractive market for initial public offerings by special purpose acquisition companies (SPACs). Luxembourg has positioned itself as a preferred location for issuers with already a couple of SPAC listings in both Amsterdam and Frankfurt. SPACs mimic a couple of features of private equity funds. Hence, the question in the structuring phase that often pops up is whether a SPAC qualifies as an alternative investment fund (AIF). This contribution analyzes whether and under what conditions a SPAC qualifies as an AIF under the Law of 12 July 2013 on alternative investment fund managers, as amended (the “AIFM Law”).   Background   In the last two years...
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