Luxembourg - Alfi
Luxembourg - Alfi
Luxembourg - Alfi
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FUND<br />
STRUCTURE<br />
INVESTMENT<br />
MARKET<br />
SPV<br />
AIF (SIF) Tax Neutrality<br />
INVESTORS<br />
• Minimum tax leakage on capital gains<br />
and income<br />
• End investor usually achieves same<br />
result as direct investment<br />
AIF<br />
(SIF)<br />
• No WHT<br />
• No taxation at fund level<br />
• 1bp levy on NAV<br />
Optional:<br />
SPV<br />
• EU Directives and DTT access<br />
• No or optimally reduced WHT<br />
• Certainty around tax exposure<br />
Investments<br />
• All asset classes/strategies
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