Mensuel de novembre 2022 - Economie / Banques

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VAT & securitization vehicles, why proper structuring is key
By Erwan LOQUET Dimitrios KAROUTIS, BDO Luxembourg(1)   Over the years, Luxembourg became a leading center for securitization and structured finance transactions, thanks to a reliable and investor-friendly legal and tax framework.   Indeed, the applicable provisions (Law of 22 March 2004 as recently amended EU Regulation 2017/2402) provide for a flexible approach regarding the securitization’s definition, the range of assets that can be securitized (movable or immovable, tangible or intangible), the legal form of the vehicle(s) that can be used for structuring the transaction, or the ability to use compartments to segregate the assets and liabilities within the securitization vehicle (SV).   In particular, the...
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