Luxembourg Investment Fund Industry

Key Facts

  • Second-largest investment fund centre worldwide and the leading fund domicile in Europe.

  • Approximately EUR 7.5 trillion in net assets under management across regulated and alternative fund structures.

  • Global leader in cross-border fund distribution, with Luxembourg-domiciled funds marketed in more than 80 jurisdictions.

  • One of the world’s foremost domiciles for Alternative Investment Funds, covering private equity, private debt, real assets, infrastructure and hedge strategies.

  • Highly developed financial ecosystem serving international asset managers, institutional investors and global sponsors.

Why Luxembourg

  • Founding member of the European Union, offering full access to the EU single market and fund passporting regimes.

  • Strong sovereign credit standing, political stability and resilient economy.

  • Well-established regulatory environment with an experienced and pragmatic supervisory authority.

  • Comprehensive legal and tax framework aligned with EU legislation and OECD transparency and substance standards.

  • Extensive network of double taxation treaties with more than 90 jurisdictions.

  • Early and consistent implementation of key EU fund directives, including UCITS and AIFMD.

  • Broad and flexible range of fund vehicles and structuring solutions tailored to institutional investment strategies.

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