Loyens & Loeff advised Patrizia Immobilion sells residential portfolio consisting of 306 homes

US fund managers (USFM) have traditionally focused on large institutional investors. To onboard EU institutions, USFM often rely on a Luxembourg-based investor-facing access point within their private fund structures.

From January 2025, Dutch and foreign partnerships are tax-transparent unless FGR; FGR and foreign entity rules also changed.

This is the second Snippet in a series on the insourcing of functions in Luxembourg fund structures. As outlined in the first Snippet, US fund managers (USFM) often set up their asset acquisition companies in Luxembourg to acquire European assets.