On 24 July 2025, Draft Bill No. 8590 was introduced before the Luxembourg Parliament. It proposes to clarify and broaden the tax treatment of carried interest in Luxembourg to make it more aligned with the alternative investment fund (AIF) industry trends.
The law is expected to enhance Luxembourg's competitiveness by attracting front-office fund activities and talent in the alternative investment space.
Find out more here.
Authors: Amar Hamouche (Tax Principal) Diogo Duarte de Oliveira (Tax Partner), Antonio A. Weffer (Tax Principal), Olivier Dal Farra (Tax Partner) Catherine Martougin (Investment Funds Partner), Laurent Fessmann (Investment Funds/Banking & Finance Partner), Jean-François Findling (Corporate M&A Partner), Elodie Duchêne (Corporate M&A Partner), Jean-François Trapp (Real Estate/Banking & Finance Partner).
