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EY Luxembourg Infrastructure Services

Estimates show that 75% of the world’s infrastructure in 2050 does not exist today. The urban planning of the future is expected to be much more transformative than its reactive history. Infrastructure is undoubtedly one of the sectors with the highest growth potential in alternative investments.

Related topics Infrastructure
Wind turbines and beautiful sunset sky. Hope for new generations. Representing clean energy as the power source of the future. Struggle against global warming. Hosingen, Oesling in Luxembourg.

The Infrastructure sector is at a crossroads of many disruptions. Its growth is driven by a rising population, changing needs, shifts in capital availability, evolving social and environmental behavior, technological transformations, and rapid urbanization. On top of this, the Covid-19 pandemic has introduced an altogether new set of challenges and opportunities, each with their own investment needs. In this context, it is of vital importance to develop resilience and agility in infrastructure funds.

 

For many years, infrastructure asset managers have chosen to domicile their European investment platforms in Luxembourg. This is due to a set of favorable conditions which make Luxembourg an ideal spot for infrastructure fund set-up. Luxembourg’s legal framework is flexible and far-reaching enough that it meets the needs of a wide range of European and global infrastructure investors.

Why EY Luxembourg?

EY is the only local professional service provider with a dedicated Infrastructure practice which offers a broad selection of tailored solutions and services to infrastructure managers, limited partners, and assets servicers. The practice comprises over 100 experts, including auditors, accountant tax practitioners and consultants.

  • Experience and professionalism in infrastructure services through our comprehensive service catalog, which includes end-to-end support for services such as: fundraising and structuring advice, transaction support, due diligence, tax compliance, cost optimization and audit. 
  • Our global and local teams have a track record of experience in supporting investors with respect to infrastructure funds, sovereign wealth funds, superannuation funds, institutional investors among others.
  • We prioritize major global market shifts and help you adapt and react faster:  ESG, sustainability and the social impact of investments are at the center of infrastructure investment strategies. 
  • We help you unlock and navigate digital innovation, new business models and emerging technologies. 

The right team to answer your questions

  • Assurance
    • Are you looking for a single service provider for your accounting, legal and tax functions .i.e. a more integrated approach?
    • Are you facing complex accounting, reporting and other regulatory issues?
    • Do you want to improve your AML process? 
    • Do you need top class audit and assurance services for your financial and non-financial reporting? 
  • Consulting
    • Do you want to focus on your core activities? Will you want us to help you with non-core and recurring activities through our full suite of technology-enabled Managed Services?  
    • Do you have adequate resources to collect, measure and report your sustainability & ESG footprints …
    • Are you prepared to embrace technology in your business processes?
    • How can you be confident that all risks inherent to your business case have been fully identified and monitored?
    • Are you ready to handle  the evolving regulatory climate? Solvency II, Capital Requirement, etc.
    • Are you launching new fund or AIFM? What steps need to be taken and who can assist you with selecting your service providers? What are the challenges in the authorization process and design of our Target Operating Model?
    • How can we ensure ongoing compliance with the regulatory requirements appliable to our AIF(M), e.g. the oversight of our delegates, the Risk Management of our AIFs and ESG?
  • Strategy and Transactions
    • AIFMD requires an independent valuation function. Should we internalise the valuation function or appoint an independent external valuer? 
    • As part of governance structure, how can we perform diligent valuation oversight on an independent external appraiser?  
    • How can an integrated due diligence team assist you in financial, tax, legal, commercial and ESG diligence?
    • How can a reliable and robust acquisition model be built? Who can independently review or audit the complex financial model, as required by various stakeholders? 
    • Should the liquidator mandate be internalized or externalized? What is required towards a compliant and efficient liquidation process? 
  • Tax
    • How do you efficiently structure your fund and investments, taking into account your strategy and remuneration incentives (e.g., carry interest)?
    • Is the substance of the entities in your fund structure appropriate?
    • How to structure the target acquisition to accommodate co-investors and third-party lender requirements, mitigating unnecessary costs and tax risks and ensuring cash repatriation? 
    • Are your structures compliant with evolving tax laws and local tax requirements? Will you want us to help you with regular tax compliance through our full suite of technology-enabled Managed Services?

Our Events

(Event List - Manual)
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EY AIF Club – Infrastructure coffee chat

Our speakers will discuss the points of attention for AIF valuation oversight professionals to consider upon investments, refinancing and continued operations.
Webcast
Time
- your local time

Presenters

Patricia Gudino Jonas

EY Luxembourg Partner, Infrastructure Tax Leader, EY Alternative Investments Funds Club Chairwoman

Christophe Vandendorpe

Partner, Strategy and Transactions Leader, EY Luxembourg

Full details