Special Limited Partnership SLP

Co-Investment - Partnership

Following the implementation of AIFMD (Alternative Investment Fund Managers Directive) into Luxembourg law, the rules which apply to Luxembourg limited Partnerships have been adapted to create three types of partnerships in Luxembourg:

    • Common Limited Partnership (Société en Commandite Simple) or CLPs

    • Special Limited Partnership (Société en Commandite Spéciale) or SLPs

    • Partnerships Limited by Share (Société en Commandite par Actions) or SCAs


The SCA structure is a type of joint stock company which is widely used for the structuring of investment vehicles. It is a Partnership Limited by Shares.


Limited Partnerships are divided into CLPs (with legal personality) and SLPs (without legal personality).They are treated as "tax transparent" in respect of CIT (Corporate Income Tax), MBT (Municipal Business Tax) and NWT (Net Wealth Tax) purposes, in most cases.





Partenerships – Flexible Framework, reliable and trustworthy solutions

The Special Limited Partnerships (SLPs) are used to invest in any type of assets, as a special purpose vehicle (SPV), a co-investment entity for institutional investors or co-ownership between family offices or HNWIs, …

They can invest in participations, real estate, intellectual property rights, businesses, financing activities, managements, etc.
Aside of these, Luxembourg offers a variety of innovative solutions as a jurisdiction for Alternative Investment Funds.
SLPs are often used in:



 Legal Aspects of the Partnership

Tax Treatment of the Partnership

Lucrative Activities vs. Commercial Activities

Investment Management Activities realised by a Partnership

SICAV, SIF and SICAR set-up as a Partnership

Foreign Alternative  Investment Fund set-up as a Partnership

Special Limited Partnership - Case studies


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