Over the years, Luxembourg has developed a strong reputation as a centre of excellence for a large variety of investment funds. The legal framework of the country offers a large selection of investment vehicles that may be used to accommodate the strategies pursued by promoters. This Luxembourg Regulated Investment Vehicles brochure provides an overview of the various vehicles that may be set up in Luxembourg covering the complete spectrum of the Fund industry, covering the following aspects: Legal and regulatory requirements, shareholding, reporting requirement, approval and supervision, taxation.