Luxembourg Partnerships in the asset management industry - Update May 2026

This memorandum provides an overview of the main features of Luxembourg partnerships in the asset management industry.

More specifically it covers:
•    Partnerships in the Luxembourg toolbox
•    Marketing and listing
•    Main legal features of the SCS and SCSP
•    Particularities of Luxembourg partnerships vis-à-vis other partnerships
•    Taxation

Disclamer: The purpose of this document is to provide general information on Luxembourg Partnerships. It must not be considered as an exhaustive presentation and no action should be taken or omitted based on this document. In all instances, proper legal or other advice should first be taken. Elvinger Hoss Prussen shall not incur any liability in relation to the information provided herein or in relation to any actions taken or omitted based on this document.