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ARTICLE · 05 NOVEMBER 2025

Chambers Global Practice Guide 2025 - Alternative Funds

Luther Luxembourg S.A.
Explore more from Luther Luxembourg S.A.

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

LuxembourgFinance and Banking
Claudia Hoffmann
Claudia Hoffmann
Daniel Krauspenhaar
Daniel Krauspenhaar
Stefanie Samosny
Stefanie Samosny
Sascha Wiemann
Sascha Wiemann

1. General

1.1 General Overview of Jurisdiction

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre in the world and is the leading hub for alternative investment funds (AIFs) in Europe. With its funds being offered in over 80 countries and a 55% global market share in cross-border investment funds, Luxembourg remains the leading global distribution centre for AIFs.

Its multiple structural and regulatory advantages contribute to Luxembourg's enduring success as a leading hub for AIFs.

  • Comprehensive legal framework: Luxembourg offers a wide range of regulated and unregulated vehicles, allowing sponsors and managers to tailor their products to their specific tax and regulatory needs.

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