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By Laurent CAPOLAGHI, Partner, Private Equity Leader ; Vincent REMY, Partner, Private Debt Leader and Elisa FARALDO TALMON, Senior Manager, Tax and Legal, EY
On 25 November 2021, the European Commission proposed a number of legislative amendments to the Alternative Investment Funds Manager Directive (AIFMD)(1), the UCITS Directive(2) (UCITSD) and the ELTIF Regulation(3), namely the “AIFMD 2 Proposal”. The proposed amendments set out in the AIFMD 2 Proposal will be introduced by way of an omnibus directive amending the AIFMD, the UCITSD and the ELTIF Regulation.
One of the key amendments relates to loan origination funds, which have experienced increased popularity in recent years. These...
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