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A Full House: Proposed Update to Investment Limited Partnership Structure to Further Enhance Ireland’s Alternative Fund Offering

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On 20 June, 2019, Ireland’s government released its proposed Investment Limited Partnerships (Amendment) Bill 2019 (the “Bill”) that will update the Investment Limited Partnership (“ILP”) structure....more

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Luxembourg Register of Beneficial Owners Has Arrived

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The scope of the New Law is quite broad, and applies to all forms and types of entities.4 This encompasses companies and partnerships, whether or not regulated, including Luxembourg investment funds such as UCITS, Part II...more

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New guidance to register as “privileged” domestic or foreign investment fund under German investment taxation law

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Pursuant to the new German investment tax act (GITA) that will take effect of 1 January 2018, domestic and foreign resident investment funds may become subject to German corporate income tax with various German source income...more

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German Investment Taxation – Reform Ahead

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The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

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Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

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Tax: HMRC Publishes Filing Dates for New AIFM Mechanism for Partnership Deferred Remuneration Arrangements - The Finance Act 2014 introduced a provision intended to help partnerships (including LLPs) that are AIFM...more

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