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Real Estate Structures

Establishing frameworks for real estate fund structures in Luxembourg.

 

Luxembourg's tax and legal framework is flexible and fulfils a wide range of needs for investors launching regulated and non-regulated real estate fund structures.


Institutional, professional and private investors interested in creating an international real estate portfolio will find a range of sophisticated investment vehicles in Luxembourg to meet their specific preferences.

 

Real estate vehicles

 

The diversity and flexibility of structures available in Luxembourg has made it the premier European domicile for international real estate investment vehicles.


Vehicles can be set up either as a non-regulated entity (a commercial company) or as an entity regulated by the CSSF (for instance, a collective investment scheme). The choice will depend on the method of capital raising, the type of investor targeted, the investments being made and tax considerations.

Most Luxembourg real estate funds are regulated collective investment schemes, either set up as a company (a variable capital investment company - SICAV, or a fixed capital investment company - SICAF) or as a common investment fund (Fonds Commun de Placement - FCP).


Popular structures

 

A real estate investment vehicle established in either the form of a collective investment scheme or a risk capital investment company can adopt a multiple compartment structure. A real estate investment vehicle can also be established as a securitisation vehicle.


Non-regulated real estate investment vehicles can choose between four legal forms. Most frequently used is the public limited company structure (société anonyme - S.A.), but there is also scope for funds to set up a private limited company (société à responsabilité limitée - Sàrl.). As commercial companies, these can benefit from Luxembourg's double tax treaty network and the EU Directive on the tax regime applicable to parent companies and their subsidiaries.


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for more information on setting up a real estate fund structure.

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