Luxembourg's New Carried Interest Regime: What Fund Managers Need to Know in 2026

As of January 2026, Luxembourg's landmark carried interest tax regime (Bill 8590) is officially live. For independent fund managers, boutique AIFMs, and consultants relocating from the UK, USA, or Switzerland, this represents a transformational opportunity. Qualifying professionals can now benefit from carried interest taxed at just one-quarter of the standard rate — a decisive competitive advantage for Luxembourg as a fund domicile. In this article, we explain who qualifies, what the structuring requirements look like, and how Neomondo Capital can act as your local director to navigate the certification process with the Luxembourg tax authorities.