ATOZ & Sedlo briefing: Luxembourg Solutions for Investments into Distressed Debt Legal, Regulatory and Tax Considerations

ATOZ & Sedlo briefing - 09.11.2023

Join us on 9 November as of 8:30am for our next briefing alongside with Sedlo Law Firm, taking place at the Novotel Luxembourg Centre.

During this conference, our Tax Partner and Head of Transfer PricingOliver R. Hoor, and Sedlo Law Firm Managing Partner, Adrian Sedlo, will be providing a clear understanding and overview of Luxembourg solutions for investments into distressed debt from legal, regulatory and tax perspectives.

In the current market environment, investments into distressed debt are the flourishing asset class in the universe of alternative investments. Over the last years, the amount of assets under management have soared by significant double-digit percentages on a year-on-year basis, making investments into distressed debt an important niche market of the Luxembourg fund industry.

Investments into distressed debt may be made via different investment vehicles including Luxembourg companies, securitisation vehicles and funds, or a combination thereof. In some cases, investments may also involve foreign investment vehicles (for example, a local securitisation vehicle).

However, what opportunities does the Luxembourg toolbox offer to investment managers? What are the legal and regulatory constraints, including the new EU regulation regarding non-performing loans? And what are the tax and transfer pricing aspects to be considered? All these questions will be answered during this morning seminar.

Event agenda

- Background

- Business case & investment strategies

- Regulatory considerations

- New EU Rules on Non-performing Loans

- Luxembourg investment vehicles to invest into debt

  • Luxembourg funds
  • Luxembourg companies
  • Luxembourg securitisation vehicles

- Luxembourg investment platforms for investing into debt

  • Combination of Luxembourg vehicles
  • Combination of Luxembourg and foreign vehicles

- Substance requirements

- Transfer pricing considerations

- The mandatory disclosure regime (DAC6)

- Conclusion

 

ATOZ Speaker
External Speaker
Adrian Sedlo