ALFI Publishes Update on Luxembourg’s Fund Structuring Reforms
The Association of the Luxembourg Fund Industry (ALFI) has published a press release detailing recent regulatory and tax measures that reinforce Luxembourg’s position as Europe’s leading hub for investment funds and asset managers.
Key measures highlighted include:
Reform of the carried interest regime, effective 1 January 2026, enhancing competitiveness and legal certainty for private asset funds.
Early implementation of AIFMD II and UCITS VI, harmonising liquidity management, delegation rules, and cross-border flexibility for loan-originating AIFs.
Modernisation of CSSF guidance for alternative fund structures, providing principle-based rules with greater flexibility for sophisticated investors.
Enhanced transparency for UCITS ETFs and updated crypto-asset exposure framework, balancing operational efficiency, innovation, and investor protection.
Corinne Lamesch, Deputy CEO and General Counsel of ALFI, notes:
“Luxembourg continues to evolve as a leading fund centre, refining its regulatory and structuring toolbox while maintaining high standards of investor protection.”
These measures strengthen Luxembourg’s competitiveness across private and liquid assets, supporting both managers and investors.
