The Commission is trying to understand how the EU legal framework could be improved to tackle the use of legal entities with no or minimum substance and no real economic activities, by taxpayers operating cross-border to reduce their tax liability.
ELTIF Regulation 2.0 FAQ
Since the new European Long-Term Investment Fund (ELTIF) Regulation became applicable in 2024, numerous regulatory technical standards have been published by the European Commission. In light of these important additions, EFAMA and Arendt have updated their ‘Frequently Asked Questions’ publication, intended for asset managers and investors alike. This includes important clarifications on portfolio composition, allowable assets, redemptions, liquidity management, use of ELTIFs in pension and insurance products, and more.
