Starter
Coming Q4 2026Best for funds under 2M
- Fund administration
- Legal fund formation
- Investor closings
- Transaction reviews & valuation support
- Fund filing & tax services
- Backbone professional included
- Investments
- 15
- Regulatory fees
- Variable
Every product on one login and one record.
26 products in all.
RAIF SCSp with service AIFM and AIFMD passport across 27 EU markets · Zero setup and legal fees
CSSF regulatedEU passportGlobal fund hubSetup: 6–8 weeks
Best for funds under 2M
Best for funds 2M - 26M
Best for funds over 26M
There is no setup cost. Annualized cost is based on the ongoing fund services fee over a 10-year fund lifetime.
Get your fund up and running quickly with our streamlined process
Access Luxembourg fund infrastructure aligned with CSSF-regulated standards
No hidden fees. Clear, predictable pricing that scales with you
The suite of Infra One's tools are designed to save you time and help you focus on growing your investments, not on completing administrative tasks.
Get startedTax elections, the well-informed investor standard, and what AIFMD II changes in April 2026.

Tax
Luxembourg adopted a modernised carried interest tax framework in January 2026. For emerging managers building teams in the Grand Duchy, the numbers finally make sense.

Regulatory
Luxembourg's AIFMD II transposition is live. If you run an open-ended alternative fund, you now need at least two liquidity management tools in your fund documents — and closed-end managers should pay attention too.
A Reserved Alternative Investment Fund (RAIF) structured as a Société en Commandite Spéciale (SCSp) is Luxembourg's most flexible fund vehicle for emerging managers. Unlike a SIF or SICAR, a RAIF does not require direct CSSF approval — it only needs an authorised AIFM. The SCSp form provides contractual flexibility similar to an Anglo-Saxon limited partnership, with legal personality and asset segregation.
No — Infra One charges zero setup and legal fees for Luxembourg fund formation. The RAIF SCSp structuring, AIFM arrangement, legal documentation, and digital LP onboarding are all included. Ongoing administration, NAV calculations, and regulatory reporting are covered by the annual platform fee.
No. A RAIF is not directly supervised by the CSSF, which is one of its main advantages — it removes the regulatory approval timeline. However, the RAIF must appoint a licensed AIFM (which can be a Luxembourg, EU, or third-country manager). The RAIF must be registered with the Luxembourg Trade and Companies Register (RCS) within 20 business days of formation.
The RAIF entity itself can be formed in 2 to 4 weeks once an authorised AIFM is in place. The SCSp is established by private deed (no notarial requirement for partnership form). With Infra One handling documentation, service provider onboarding, and investor KYC, total time from engagement to first close is typically 6 to 8 weeks.
A RAIF SCSp is tax-transparent for Luxembourg direct tax purposes — income flows through to investors with no fund-level income tax, net wealth tax, or withholding tax on distributions. RAIFs under the general regime pay a 0.01% annual subscription tax on net assets. RAIFs that opt for the SICAR tax regime (investing exclusively in risk capital) are exempt from subscription tax entirely.
Luxembourg is the leading EU fund domicile because its AIFMD passport allows marketing to professional investors across all 27 EU member states through a regulator-to-regulator notification — no separate national authorisation needed. The AIFM notifies the CSSF, which transmits the notification to the host state within 20 working days.