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      How to set up

      1. An investment company which facilitates the administration and management of wealth on behalf of individuals in a tax neutral environment in Luxembourg.

        How to set up a Family Wealth Management Company (SPF)

      2. Within the meaning of the Luxembourg law a Family Office is an office that provides, on a professional basis, advice or services relating to private wealth.

        How to set up a Family Office

      3. The Reserved Alternative Investment Fund (RAIF) is an operationally flexible and fiscally efficient multi-purpose investment fund regime for a well-informed investor.

        How to set up a RAIF

      4. An Undertaking for Collective Investment in Transferable Securities (UCITS) is an investment fund that meets the criteria laid down by EU Directives to be eligible for sale in EU Member States.

        How to set up a UCITS fund

      5. A company wishing to establish an investment fund that will not meet the criteria set by the EU Directives to render it eligible for distribution in EU Member States, may wish to set up the fund under Part II of the Law on undertakings for collective investment (UCIs).

        How to set up a non-UCITs (Part II) fund

      6. A UCITS management company is authorised to manage undertakings for collective investment in transferable securities, as defined by EU Directives 2009/65/EC and 2010/43/EU.

        How to set up a UCITS management company

      7. There are three Luxembourg structures that allow a sponsor to establish a pension funding vehicle within the meaning of the 2003 European Directive on pension funds (the IORP Directive on the activities of Institutions for Ocupational Retirement Provision).

        How to set up a pension vehicle

      8. In Luxembourg banks are allowed to operate as “universal banks”, that is, spanning the full range of banking activities, both on the domestic market and abroad.

        How to set up a bank

      9. A Support PSF is a company that provides outsourcing services to a credit institution, investment fund, pension fund, insurance/reinsurance undertaking, UCI, or another PSF such as an Investment Firm.

        How to set up business as a Professional of the Financial Sector (PSF)

      10. The investment company in risk capital (Société d’investissement en Capital à Risque – SICAR) is a regulated, on-shore, fiscally efficient structure designed for private equity and venture capital investments. There are no investment diversification rules, nor lending or leverage restrictions.

        How to set up a SICAR

      11. The Specialised Investment Fund (SIF) is a regulated, operationally flexible and fiscally efficient multipurpose investment fund regime for an institutional and qualified investor base. It is regulated by the Law of 13 February 2007 on Specialised Investment Funds, as amended. The SIF is characterised by great flexibility with regard to the investment policy, a broad sphere of investors and a light regulatory regime.

        How to set up a SIF

      12. A société de participations financières (SOPARFI) is a normal Luxembourg company that can take advantage of Luxembourg’s network of double taxation treaties. The term SOPARFI is generally used as a term of art that refers to holding companies that are used to hold shareholdings and to act as a financing vehicle.

        How to set up a SOPARFI

      13. Securitisation is a financial technique that consists in transferring assets, such as a credit stream, to investors by transforming these claims, via a dedicated company, into financial securities issued on the capital market.

        How to set up a securitisation vehicle

      14. A reinsurance company is a legal entity other than an insurance company whose main activity consists in underwriting the risks carried by an insurance company or another reinsurance company, with the exclusion of direct insurance activity.

        How to set up a reinsurance or captive company

      15. An insurance company is a company that protects the insured against the cost of potential loss or financial hardship, in exchange for monetary compensation, known as the premium. In Luxembourg, the law distinguishes between life insurance business and non life insurance business. These businesses must not be exercised simultaneously by one legal entity.

        How to set up an insurance company