A European tax-efficient, flexible alternative investment fund

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.