This page lists the statutes, regulator pages, registry fee schedules and tax documents used on vccfund.si, grouped by jurisdiction, with dates.
Type：SourcesUpdated：2026-10-24About 9 min read
This page lists the official documents and secondary sources used on vccfund.si. Sources are grouped by jurisdiction. Each row gives the organisation, the document or page title, the date (the publisher's date where shown, otherwise the date we accessed it, marked "accessed"), a link and what the source supports on this site. The pages were last checked on 24 October 2026.
How to read the dates. Laws, fee schedules and tax rules change. A date shows when a source was published or reviewed, not that it is still current. Check the authority's live page before you rely on a figure.
Grant of 70% of eligible expenses, capped at HK$300,000 per public OFC and HK$150,000 per private OFC; one OFC per investment manager; applications 10 May 2021 to 9 May 2027
No legal personality (Q2); non-Hong Kong funds registering as LPFs (Q16–Q25); investment manager (Q43–Q44); responsible person (Q46–Q47); 4 working days
RAIF law of 23 July 2016; not CSSF-supervised; authorised AIFM; Luxembourg depositary; EUR 1,250,000 minimum within 24 months; 0.01% subscription tax; RCS list
Dechert
Ring-fencing for partnerships – Luxembourg bill envisages compartments for SCS/SCSp
Profits tax 16.5% (8.25% on first HK$2 million); 0% concessionary rate for qualifying carried interest from 1 April 2020
Our own counts and comparability notes
Treaty counts. Ireland's figure is Revenue's own statement. Singapore's is the approximate figure IRAS gives. The Luxembourg and Hong Kong figures are this site's counts of the official lists on the dates shown, and the authorities do not publish a total.
Fund statistics. MAS counts VCCs incorporated or re-domiciled (cumulative). CIMA counts funds on its register. The CSSF counts UCIs it supervises, which excludes RAIFs. The Cayman General Registry and the Hong Kong Companies Registry publish new registrations per year, not totals in existence. These bases differ, so the figures are shown side by side and not ranked.
Currencies. Fees are shown in their original currency. The only conversion used is the Cayman registry's own US$ figure at 0.82.
Points not yet verified against a primary source
The following are not stated as fact on this site. Pages either describe the mechanism only or ask readers to confirm with counsel.
Point
How pages handle it
Cumulative number of Hong Kong OFCs
Not stated; the SFC publishes a list of registered OFCs
Number of Irish ICAVs and Irish fund net assets
Not stated
Article-level text of the AIFMD marketing passport and national private placement provisions
Mechanism only; confirm with EU counsel
Luxembourg SICAV minimum capital, CSSF review times and fees
Refer to the CSSF
Tax undertaking periods for Cayman exempted companies and SPCs
Not stated (the ELP figure is from Ogier and labelled as secondary)
CIMA registration and annual fees; Central Bank of Ireland and CSSF fee amounts
Not stated; confirm the current schedules
Commencement date of the Hong Kong LPF re-domiciliation mechanism
Mechanism only, per the Companies Registry FAQ
Number of Luxembourg RAIFs
Not stated
Whether the Cayman Islands has comprehensive tax treaties
Not stated; treaty access is described as generally not the reason to choose Cayman
Whether a Cayman ELP can re-domicile directly as a VCC
ACRA's "similar corporate structure" wording quoted; counsel to advise
Market service-provider fees in any domicile
Not stated; cost categories and drivers only
Status of Singapore's VCC grant after 15 January 2025
Not stated as available
Text of the ICAV Act continuation section (s147) and fund-level AML appointment rules in Cayman, Luxembourg and Ireland
Confirm with local counsel
If you find a figure on this site that has changed at source, register the correction through the contact details on this site. Pages are reviewed against these sources when they are updated.
