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Luxembourg: A Flexible EU Securitisation Regime

Luxembourg has long been a preferred jurisdiction for securitisation transactions with one of the more flexible frameworks in the European Union (“EU”), which was considerably enhanced by recent legal reform, including a wider range of funding options for Special Purpose Vehicles, bringing more certainty for issuers.

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While renowned for its flexibility, Luxembourg’s legal and regulatory securitisation framework is also demonstrably robust and has been tested through a number of market cycles. Issuers appreciate the ability to be in compliance with EU securitisation requirements where desired, in addition to the cost-effective use of compartments for transactions.

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