Lexology Panoramic – Private Equity (Fund Formation)

Lexology Panoramic – Private Equity (Fund Formation) – Austria

The main vehicles used for private equity funds in Austria are limited partnerships (LPs),
typically with a corporation (limited liability company (LLC) or joint-stock company (JSC))
as the general partner. Each of the aforementioned types of entity has a separate legal
personality, but partnerships are transparent for tax purposes.

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