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    Segregated Portfolio Fund

    A Regulated Special Limited Partnership (SLP) may be setup as an umbrella fund vehicles, having multiple distinct and segregated asset portfolios, with each such portfolio constituting a separate sub-fund or compartment.

    For instance, the segregated portfolios (sub-funds) within the SLP Fund may have different investment strategies such as private equity fund and real estate fund which are generally closed-end and other type of open-end sub-funds such as crypto fund , hedge fund, green energy fund and more within the same umbrella fund.

    Furthermore, there are many different factors to consider when choising a specific legal form for a fund entity such as :

    1/Legal and tax transparency since the SLP is fully tax transparent with no withholding tax on distribution of the dividends or profit
    2/Contractual flexibility aspect related to the relationships between the manager and the investors

    Audit & Accounting Requierements

    A regulated SLP has the obligations to follow the applicable legislation in regards to the audit, accounting, management

    Key advantages of the SLP for segregated portfolio:

    The use of the Special Limited Partnership is particularly advantageous thanks to its flexible legal and tax environment, with key benefits for segregated portfolio fund include:

    • No minimum capital
    • Multiple strategies available for the sub-funds (closed-ended or open ended)
    • Investors can subscribe by contribution in kind into any and multiple sub-funds
    • Commitment and Drawn down possible for closed ended sub-funds
    • Unlimited number of investors
    • Vehicles can be listed on the Luxembourg Stock Exchange or on any overseas stock exchange
    • Contractual flexibility of the SLP regime
    • Full tax transparency – no withholding tax up on distribution of the dividends or profit

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