1. Transaction Activity
1.1 Private Equity Transactions and M&A Deals in
General
Luxembourg remains a pre-eminent jurisdiction for private equity
investment funds, with unregulated funds being the most utilised
format. A great number of the transactions are share deals, often
involving Luxembourg-resident asset-holding entities. Typically,
however, although the holding entity may be located in Luxembourg,
the assets are not.
Technology, healthcare, renewable energy, structured debt and
credit funds are the areas of investment that have been favoured by
sponsors in recent years. In addition, a reasonably large number of
structures still invest in real estate in Europe.
An increasing number of participants are less willing to limit
their investment policy to specialised areas but are happy to
consider a wide range of investment options as they arise on an
opportunity basis. Having said that, despite this increase, most
private equity sponsors continue to operate
