ARTICLE · 08 NOVEMBER 2017

SCSp Special Limited Partnership

Hance Law Avocats

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A Luxembourg SLP is defined in the Company Law as a partnership entered into, for a limited or unlimited period of time, by one or more unlimited partners with unlimited, joint and several liabilities for all obligations of the common limited partnership, and one or more limited partners who only contribute a specific amount constituting partnership interests which may be but need instruments as provided in the partnership agreement.

LuxembourgWealth Management

Hance Law Avocats

DEFINITION

A Luxembourg SLP is defined in the Company Law as a partnership entered into, for a limited or unlimited period of time, by one or more unlimited partners with unlimited, joint and several liabilities for all obligations of the common limited partnership, and one or more limited partners who only contribute a specific amount constituting partnership interests which may be but need instruments as provided in the partnership agreement.

LEGAL BASIS

The Law of 12 July 2013 on Alternative Investment Fund Managers (AIFM law).

OBJECTIVE

The objective is for Luxembourg to compete with the most attractive common law legal structures (Ireland, Scotland, Caymans, etc.). SLPs were designed to be very attractive for investors and fund managers, in particular in the fields of private equity, hedge funds and the real estate funds industry. The SLP combines high contractual freedom regarding the placement of private equity funds and favorable tax treatment for

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