image showing 'OECDpillars.com logo'

Luxembourg Private Debt Funds and Pillar Two

Luxembourg is home to the second largest funds industry in the world and the largest in Europe. It is generally the jurisdiction of choice for private debt investment funds which are typically structured as tax transparent special limited partnerships (a société en commandite spéciale). 

In this article we look at the extent to which luxembourg private debt funds may be impacted by the Pillar Two GloBE Rules

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can join up below. 

Already a Subscriber?