RAIF

A European tax-efficient, flexible alternative investment fund
Image
sunset-beach

The Basics

RAIFs, or Reserved Alternative Investment Fund, offer flexibility and efficiency in structuring and managing alternative investments.

RAIFs were introduced in 2016 by the Luxembourg government to remove a double layer of supervision from alternative investment funds. These funds can invest in a wide range of assets, such as real estate, private equity, infrastructure and debt.

 

RAIFs can be incorporated under various corporate structures and may be open-ended or close-ended funds.

1 Diversification does not ensure a profit or protect against loss.