ESMA Publishes Final Guidance on Performance Fees

ESMA has published its final Guidelines on performance fees in UCITS and certain types of retail AIFs (the “Guidelines”) (here), which are intended to harmonise the way fund managers charge performance fees to such funds, as well as the circumstances in which performance fees can be paid. The Guidelines will apply from two months after the date they are published on ESMA’s website in all EU official languages (the “Applicable Date”).

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