Insights & News

Perspectives on fund operations, governance, and regulation in Luxembourg.

Tax ReformInsights

Luxembourg Budget 2027: What changes for mid-size funds and their managers

The 2027 draft budget cuts corporate income tax by one point, lets tax losses carry forward without time limit and raises the investment tax credit.

Nicolas SansonnetOctober 12, 2026
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ComplianceInsights

Alternative Investment Funds in Luxembourg: Investing in Defence, Dual-Use, Shipping, Mining and Green Projects

Defence, dual-use technologies, shipping, mining and green projects are gaining attention from alternative investment funds. What specific controls should be considered, and how can fund sponsors ensure that new investment strategies remain aligned with their risk appetite?

Khadija GhazzaleSeptember 25, 2026
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InsightsOperations

AML, AI & Technology Projects: What Good Project Governance Looks Like

External providers bring expertise and capacity, but not responsibility. From AML/CFT remediation to AI/technology projects, effective provider management requires clear governance, defined roles, measurable KPIs and ongoing oversight.

Khadija GhazzaleSeptember 18, 2026
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InsightsOperations

My Whoop knows more about me than our clients know about their own funds

Standardisation is not the enemy of tailored reporting. It is the only thing that makes it affordable.

Loïc GuillermetAugust 20, 2026
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InsightsRegulatory newsOperations

Substance in Luxembourg's Financial Sector: From Box-Ticking to Bottleneck

Why "having an address" in Luxembourg stopped being enough, and what authorities on both sides of the border now expect to see.

Loïc GuillermetAugust 13, 2026
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InsightsOperations

The Augmented Investment Firm: Building Institutional-Grade Operations Without Institutional Overhead

Smaller investment firms do not need to replicate large institutions’ infrastructure to achieve operational excellence. Strategic operating partners can provide institutional-grade capabilities, supporting scalable operating models and Luxembourg governance needs while preserving agility.

Loïc GuillermetAugust 2, 2026
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ComplianceInsights

Sample Testing in AML/CFT: Asking the Right Questions

Sample testing is not simply about selecting investor files. It begins with a question. This article explores different perspectives for constructing an AML/CFT sample testing programme.

Khadija GhazzaleJuly 30, 2026
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ComplianceInsights

AML/CFT/CPF Country Risk Assessment: Navigating the Available Sources

AML/CFT/CPF Country risk assessment is a cornerstone of the risk-based approach, yet no single methodology is prescribed by law. This article explores the current legal framework, the principal sources available to practitioners and a few methodological questions they raise.

Khadija GhazzaleJuly 17, 2026
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InsightsCompliance

RR & RC in Luxembourg Funds: Understanding the Roles and How to Make Them Work

The RR and RC play complementary roles in an effective AML/CFT framework. One provides strategic oversight, the other ensures day-to-day implementation. This article explains their respective responsibilities and how operational support can strengthen AML governance while preserving accountability.

Khadija GhazzaleJuly 6, 2026
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Insights

Sub-threshold AIF: the agile route to launching your Luxembourg alternative fund

How asset managers, family offices, and investment sponsors can structure a Luxembourg alternative investment vehicle simply, cost-effectively, and with a single point of contact.

Loïc GuillermetJuly 2, 2026
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