The Luxembourg Reserved Alternative Investment fund (RAIF) is a type of fund that invests in risk capital. It is open for well-informed investors only. It is attractive because it can be formed in a very short time. RAIFs enjoy neutral taxation.
Luxembourg Reserved Alternative Investment Fund
The RAIF is required to have minimum net assets amounting to EUR 1,250,000 which has to be fulfilled in twelve months from launch. It is supervised solely by an alternative investment fund manager.
This information is not intended to be a substitute for specific individualized tax or legal advice. We suggest that you discuss your specific situation with a qualified tax or legal advisor.