Investment Management
With an integrated approach that sets us apart in the market, we offer our clients in the Investment Management industry a unique combination of specialized legal, tax and regulatory intelligence. Our large and comprehensive practice of close to 100 lawyers knows just how to combine corporate, tax, regulatory, and fund finance expertise for all aspects of the Investment Management practice.

News
ESG & Sustainable Investment
Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy- and lawmakers. The broadly supported awareness for the Environmental Social and Governance (‘ESG’) objectives is reflected in many international voluntary standards as well as in an increasing number of European regulations to mobilise financing for sustainable growth.
Quoted: Sustainability reporting by listed and large companies; Transparent towards a sustainable ec
In recent decades, sustainability has gained an increasingly prominent role in politics, society and business.
ATAD2
The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismatch. All EU Member States have implemented ATAD2 in their domestic laws as from 1 January 2019 (for Belgium) or as from 1 January 2020 and 1 January 2022 (for a.o. the Netherlands and Luxembourg).
Following the second EU anti-tax avoidance directive, the further implementation of the reverse hybrid rule entering into force as of 2022.
Implementing Pillar One & Pillar Two
To adapt international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. Tax directors and their teams can already model the impact and assess opportunities for manageable restructurings to mitigate the increased complexity.
On 27 May 2022, the Task Force on the Digital Economy from the OECD published two public consultation documents on a Tax Certainty Framework and Tax Certainty for Issues Related to Amount A of Pillar
Substance & Tax Law
In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation.
The European Commission recently issued a new proposal (ATAD 3). It is highly recommended that taxpayers assess the possible impact of the proposal and consider opportunities for strengthening their local footprint and/or restructuring.
During the 8th Annual International Tax Developments Seminar, several Loyens & Loeff tax experts as well as officials from the Dutch Tax Authorities updated the participants on the latest internationa
How we can help
Seamless international advice
With extensive experience in the Investment Management sector, our fund structuring expertise covers a broad range of asset classes. We serve the majority of Dutch based private equity fund managers with the formation of their funds and other fund work, and we assist many of the leading international alternative fund managers in Luxembourg. Moreover, we serve many institutional investors across the globe from our home offices in Luxembourg, Amsterdam, Zurich and Brussels, together with our IM colleagues in our New York, London and Singapore offices
Involvement with industry bodies
Members of the Investment Management team are heavily involved with industry bodies, including actively participating in their tax and/or legal committees:
- Invest Europe
- European Association for Investors in Non-listed Real Estate (INREV)
- Asian Association for Investors in Non-listed Real Estate (ANREV)
- European Public Real Estate Association (EPRA)
- Association of the Luxembourg Fund Industry (ALFI)
- Luxembourg Private Equity and Venture Capital Association (LPEA)
- Fund Finance Association (FFA)
- Dutch Venture Capital Association (NVP)
- Dutch Fund and Asset Management Association (DUFAS)