Limited Partnership

The Luxembourg Limited Partnership – A perfect match with Alternative Investments

Early in January 2015, the Luxembourg Tax Authorities issued a Circular Letter which provides guidance on the tax treatment of limited partnerships (SCS and SCSp), in particular for limited partnerships set-up as Alternative Investment Funds. In a nutshell, non-regulated SCS and SCSp are tax transparent for corporate income tax and net wealth tax purposes. It […]

A maritime industry in a landlocked country?

A maritime industry in a landlocked country: is this really a sound idea? Funnily enough, it just might be. Not so long ago, the Luxembourg government decided upon a number of priority sectors to diversify its financial market-dominated economy. The logistics and shipping sector were amongst those selected for special attention.