Wealth Management / Family Office
26 August 2026
DIFC Prescribed Companies: Key Changes Under the 2026 Regulations
What to expect from us
The Luxembourg Special Limited Partnership (Société en Commandite Spéciale, SCSp) is a flexible investment structure commonly used for private equity, venture capital, real estate, private debt, credit funds, hedge funds and family office investments. It combines broad contractual freedom with transparent structure and can be tailored extensively through its Limited Partnership Agreement (LPA).
An SCSp has no separate legal personality and acts through its General Partner (GP). Depending on its structure and activities, an SCSp may operate without direct CSSF supervision. Where it qualifies as an Alternative Investment Fund (AIF), the applicable AIFM framework needs to be considered.
KENDRIS Luxembourg (OEC licensed) supports you with the structuring, establishment and ongoing administration of Luxembourg SCSp structures, taking into account your investment strategy, investor requirements as well as applicable regulatory and tax considerations.
Services at a glance
Our team of experts supports you throughout the lifecycle of your Luxembourg SCSp with comprehensive services including but not limited to:
- Set-up / establishment of Luxembourg SCSp structures
- Coordination of the registration process in Luxembourg
- Assistance with the Limited Partnership Agreement (LPA) and related legal documentation
- General Partner and governance structuring
- Assessment and coordination of applicable AIFM requirements
- Ongoing administration and management of SCSp and structures
- Accounting and maintenance of books and records
- Tax compliance and reporting support
- Coordination with legal, tax and other professional advisers
- Support in relation to private equity, venture capital, real estate, private debt and other alternative investment strategies
What sets us apart
Multidisciplinary expertise
We combine investment fund expertise with corporate, accounting, tax and regulatory capabilities to support your SCSp and wider structure from different perspectives.
Licensed expertise in Luxembourg
Our Luxembourg team is duly authorised by the Ordre des Experts-Comptables (OEC) and provides local expertise and hands-on support for the establishment and ongoing administration of your SCSp.
International footprint
Our cross-border capabilities allow us to look beyond the Luxembourg vehicle and consider the wider tax, legal, regulatory and administrative aspects of your structure.
Personal and without obligation – get in touch
Sara Gunnervik
Partner
LL.M. Law
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