This panel explores the strategic, fiscal, and operational significance of carried interest within private equity structures. It will examine how carried interest serves as a performance-based incentive, aligning fund managers’ interests with those of investors, and how its allocation reflects seniority, longevity, and deal-specific contributions. The discussion will also address the evolving Luxembourg tax regime, its implications for fund structuring, and the broader impact on talent retention/attraction and cross-border competitiveness.
LPEA Session.
