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Private Funds European Union Investment Funds

Goodwin

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

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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

Carey Olsen

Guernsey funds – special considerations for US managers

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Guernsey, located in the English Channel, is one of the world’s largest offshore finance centres, with a thriving funds industry. The value of funds under management and administration in Guernsey is US$532bn. Guernsey is an...more

Walkers

Jersey Funds Law Series: Jersey private funds – key features

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A JPF is a private fund product which is lightly regulated - A JPF can be established in various forms...more

Goodwin

Horizon Scan for Private Investment Funds: Key Recent Funds, Legal, and Regulatory Developments to Look out for in the coming...

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In this horizon scan for private investment funds, which is aimed at managers based in Europe, we have set out the some of the principal legal and regulatory-focused developments to look out for in the coming months....more

Walkers

AIFMD II: Timeline to implementation - One year on

Walkers on

On 15 April 2024, the Alternative Investment Fund Managers Directive II (AIFMD II) as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and...more

Goodwin

Reforming the UK Regime for Private Fund Managers: FCA and HMT Papers Point the Way

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In our recent alert “Properly Valuing Private Equity, Venture, Real Estate, and Other Private Market Assets: Some Pointers for UK and EU Managers”, we discussed the Financial Conduct Authority’s (FCA’s) focus on fund...more

Walkers

Fund Finance: Central Bank of Ireland relaxes regulatory prohibition on provision of third-party guarantees by QIAIFs

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Subject to certain requirements, a QIAIF may now guarantee the obligations of third-party entities in respect of investments and/or intermediate vehicles in which the QIAIF has a direct or indirect economic interest. This is...more

Paul Hastings LLP

Private Debt Explosion: Breaking New Ground

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In the last 12 months, we have seen private debt markets take off over other strategies. In particular, there are now more creative ways of bringing in new types of investors to this asset class, including insurers, pension...more

Conyers

ケイマン諸島籍クローズドエンドファンドに関する規制に要注意

Conyers on

ケイマン諸島は世界有数のオフショアファンド法域です。2023年時点でのケイマン諸島における登録ファンド数は約29,500で、ケイマン諸島籍ファンドは、全世界の米国籍以外のファンド全体の68%を占めています。...more

Latham & Watkins LLP

Private Wealth Investors Deliver a Fundraising Boost

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In a challenging fundraising environment, private wealth investors are filling the gap, aided by investment platforms, intermediaries, and evolving legal structures. In recent years, inflationary pressures, interest rate...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

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Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more

Cadwalader, Wickersham & Taft LLP

Welcome to 2024: CWT’s European Fund Finance Market Insights January 2024 - Regulators Propose More Granular Disclosure for Loans...

Is one of the greatest mysteries of the universe about to become less mysterious? That’s one possible question after U.S. banking regulators published a request for comment covering a proposed revision to the call report...more

Goodwin

ELTIF Reform: A Milestone in the Development of an EU Private Fund Structure for Accessing Wholesale Markets

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The European Long-Term Investment Fund (ELTIF), a collective investment framework for both professional and retail investors looking to invest in long-term assets, has been available to EU managers since December 2015. ...more

Proskauer Rose LLP

Regulation Round Up - April 2022

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Key developments in April 2022: 29 April - The Financial Stability Board (“FSB”) published for consultation an interim report that recommends measures to assist supervisory and regulatory authorities in developing...more

Morrison & Foerster LLP

MoFo European Funds Playlist – Winter 2018

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The MoFo European Private Funds Group knows you are busy so we don’t waste your time. Below are the tracks we are listening to right now – and why they matter...more

Proskauer Rose LLP

Proskauer’s Second Annual Survey on Trends in Private Credit Markets

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We are delighted to share with you the results from our second annual Trends in Private Credit survey. This year’s survey was conducted via web from January 9th to February 9th 2018. In this report, we will share...more

Orrick, Herrington & Sutcliffe LLP

Orrick's Financial Industry Week in Review

Financial Industry Developments - Rejecting "True Lender" Arguments, California District Court Dismisses Claims Against Student Loan Servicers - This past Thursday, September 22, a federal district court in the...more

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