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Luxembourg Securitisation Fund

Updated on Friday 08th December 2017

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Luxembourg-Securitisation-Fund.jpgA Luxembourg Securitisation Fund is used as a securitisation vehicle that uses a special pool of assets with a predictable value which are to be transformed into securities. The securitisation fund and the securitisation company-both available forms for a securitisation vehicle-are subject to the Securitisation Act.
 
The securitisation fund does not have legal personality like a company in Luxembourg set up especially for this purpose and will need to be managed by a specialized management company. When the fund is under a co-ownership regime then it can also act on a fiduciary basis for its investors. 
 
A Securitisation Fund will offer benefits both to the investors and to the originators and our company registration agents in Luxembourg can help you understand how to set up and manage such a fund.
 

Regulatory issues for securitisation funds

 
Securitisation funds in Luxembourg are supervised and need to obtain special authorizations. The law distinguished between two types of vehicles: authorized and non-authorized. The first ones receive their right to operate from the Luxembourg Supervisory Commission of the Financial Sector (CSSF).
 
Before any securitisation vehicle can be approved for functioning, the CSSF must analyse and approve the management regulations and constitutional documents. The identity and expertise of the members who deal with the management of the fund and its supervision is also analysed. 
 

Securitisation funds taxation in Luxembourg

 
Securitisation funds in Luxembourg do not have to pay corporate tax. They are considered transparent structures and they are exempt from this tax. They also do not have to pay the subscription tax. In respect to other due taxes, securitisation funds are taxed like collective investment funds meaning that although they are exempt from some taxes they do not benefit from the provisions of the double tax treaties signed by Luxembourg and other countries.
 
Our company registration team in Luxembourg  provides services for company incorporation and investment vehicles setup. You can contact us for more details about securitisation funds and other available types of funds in Luxembourg.
 
 
 

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Contact our specialists in company formation in Luxembourg, who have a large experience in finance and international business. 

Set up an appointment with us at (+352)278 617 15. Alternatively you can incorporate your company without traveling to Luxembourg.
 

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www.romanianlawoffice.com

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