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Guidance Note I Securitisation Funds in Luxembourg: Governance and Operational Framework

Best Practice - Management & Corporate Governance Working Group
7 May 2026 by
Guidance Note I Securitisation Funds in Luxembourg: Governance and Operational Framework
LuxCMA - Luxembourg Capital Markets Association

This guidance note provides a practical overview of securitisation funds under Luxembourg law, focusing on their legal structure, governance and operational setup. It outlines key features, reporting requirements and distinctions with securitisation companies, with the objective of enhancing clarity and consistency for market participants.

Developed by LuxCMA’s Best Practice - Management & Corporate Governance Working Group, this publication reflects industry insights and aims to support practitioners and board members in the structuring and management of securitisation funds.