INVESTMENT FUNDS
We are a firm of choice in asset management and investment funds, advising managers and investors across all strategies. Our full-service approach covers regulated and unregulated funds, management companies, AIFMs and all related legal, regulatory and tax matters.
Market-leading technical expertise combined with practical, client-focused advice for fund managers and investors.
From fund formation to management company and AIFM structuring, we provide end-to-end support.
Deep knowledge of Luxembourg fund rules, regulatory engagement and tax optimisation.
Longstanding track record (UCITS 1988, SICAR 2004, RAIF 2016, ELTIF 2.0) across product types and strategies.
Our team advises a diverse client base — from global fund promoters to boutique houses, family offices and HNWIs — and leads on sustainability and ESG matters in asset management.
We advise a wide range of investment product promoters: from the largest American, British, continental European and Asian fund promoters to boutique investment houses, family offices and high-net-worth individuals.
Our asset management team is at the forefront of industry developments and offers expert advice on sustainability and compliance with applicable ESG laws and regulations.
To know more about the full range of services we offer, we refer to the links below:
Exchange traded funds - ETFs
Private equity and venture capital funds
Credit funds
Real estate funds
Infrastructure funds
Secondary funds
Investor due diligence
Democratisation of private funds
UCITS and other investment funds pursuing liquid investment strategies
Money market funds
Recent publications and notable fund industry mandates.
Luxembourg Carried Interest Taxation: Key Takeaways of the Proposed New Regime — Posted 28.07.2025
Sustainable finance update (asset management) – ESMA’s final report on the SFDR common supervisory action — Posted 09.07.2025
Work highlight: Etude Breininger assisted Dextra Partners with the establishment and final closing of Co-investment Fund VII — Posted 07.08.2025
Our team combines deep technical knowledge with practical market experience to support innovative fund projects.
TESTIMONIALS
Recognition from leading directories and clients.
The team displays a very pragmatic approach, is flexible and adjusts to clients needs.
Client testimonial
Client
The team works highly professionally and proactively, providing valuable guidance on complex legal matters.
Client testimonial
Client
Etude Breininger is the go-to firm for complex fund matters in Luxembourg and is best placed to assist on delicate or complex issues.
Legal 500 2025 - Investment Funds
Legal 500
The team is very professional, flexible and committed.
Chambers Global 2025 - Investment Funds
Chambers Global
"Etude Breininger is the go-to law firm for complex fund matters in Luxembourg with strong market knowledge and relationships."
"Highly professional team with proactive thinking and practical solutions for fund managers and investors."
Explore areas of practice that complement our investment funds offering.