Liquidation of regulated entities


Liquidation of regulated entities

Funds, insurance companies, etc.

Regulated entities may be placed into solvent liquidation or investment funds may fail to attain critical size because of lack of market interest or a reduction in value of underlying assets. In such cases the Board may propose the dissolution of the fund to investors and the appointment of a liquidator.

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Your benefit with Deloitte

Deloitte combines the skills of an experienced liquidator with deep industry expertise of the Luxembourg investment funds sector.

As liquidators we fulfill the following obligations:

  • Realization of assets
  • Cancellation of contracts and identification of liabilities;
  • Supervision of the maintenance of accounting records;
  • Filing of tax returns (e.g. VAT, taxe d’abonnement);
  • Call shareholders’ meetings;
  • Preparation of the report of the liquidator to the General Meeting;
  • Organization of the audit of the liquidation and response to auditors’ queries.


Our appointment as liquidators typically brings the following advantages:

  • Elaboration of a detailed liquidation plan;
  • Improved coordination of the different functions involved: client relationship management, accounting, legal, transfer agent and depository bank;
  • Respect of the original time schedule, to the satisfaction of investors;
  • No tie-up of management time.

Our appointment will give you access to the multidisciplinary expertise of Deloitte, ranging from tax matters to the evaluation of illiquid investments.


Nicolas Hennebert
Partner | Liquidation & Restructuring
+352 45145 4911

Martin Flaunet
Partner | Liquidation & Restructuring
+352 45145 2334

Sébastien Kellen
Director | Forensic & Restructuring
+352 45145 2135

Olivier Peter
Director | Forensic & Restructuring
+352 45145 4438

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