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Investment Funds Fund Managers Carried Interest

McDermott Will & Schulte

Carried interest in the UK: The new average holding period (AHP) condition for credit funds

The UK tax regime for carried interest is being substantially revised from April 2026. This Alert focuses on one particular aspect: the changes to how credit funds should calculate the average holding period (AHP) of their...more

Herbert Smith Freehills Kramer

Luxembourg: Explaining the New Carried Interest Tax Regime

On 24 July 2025, the Luxembourg government introduced Bill No. 8590 (the Bill), which proposes a new competitive carried interest tax regime with the stated objectives being: to create a legal framework that fosters the...more

Goodwin

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment for Fund Managers

Goodwin on

On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg...more

DarrowEverett LLP

Don’t Go Chasing Simple Waterfalls: Understanding Investment Return Structures

DarrowEverett LLP on

Waterfalls in private equity and venture capital dictate how investment returns are distributed among stakeholders. These structures determine who gets paid, in what order, and under what conditions. While all waterfalls aim...more

Proskauer - Tax Talks

Taxing carried interest in the UK: the new regime announced in the Labour government’s Autumn Budget 2024

Proskauer - Tax Talks on

On Wednesday 30 October 2024, the UK government announced changes to the UK taxation of carried interest as part of the 2024 Autumn Budget. Changes were expected following statements made by the Labour Party in the run up to...more

Cooley LLP

Blog - Primer: Carried Interest in Venture Capital Funds

Cooley LLP on

We are often asked about the prevalent market options for structuring carried interest provisions in venture capital funds. In this post, we’ll speak of mainstream venture capital funds, so to speak. Terms differ in special...more

A&O Shearman

Carried Interest: Belgian Ruling Commission Confirms Application Of Stock Option Law

A&O Shearman on

The Belgian Stock Option Law sets out the tax treatment of stock options, thereby eliminating the uncertainty as to the taxable value of the stock options. In the past, the Belgian Ruling Commission has been reluctant to...more

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