Fund Basics
What legal forms can a fund take?
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The FSCMA classifies collective investment vehicles into investment trusts, investment companies, investment limited companies, investment limited partnership companies, investment limited liability companies, investment limited partnerships and investment silent partnerships.
Depending on the form, the investor's status differs (beneficiary, shareholder, member, partner and so on), and the document governing the fund's organization and operation also differs, such as a trust agreement, articles of incorporation or partnership agreement.
This answer is general financial information as of 14-10-2026, not investment advice. Rules and tax rates change, so please also check the latest guidance from the source institution.
