Securitisation

Legally segregated compartments
Our securitisation solutions offer maximum legal security thanks to segregated asset structures.
In Luxembourg, separation takes place via insolvency-protected compartments in accordance with the Luxembourg Securitisation Act of 2004 (updated 2022).
In Ireland, ring-fencing is ensured through Section 110 companies and contractually secured asset structures.
This strict separation of assets protects investors from external risks and creates a clear legal framework for each issue.

No issuer risk
When structuring, all liabilities, cash flows and risks are allocated exclusively to the respective compartment or the specific securities issue.
Any recourse to other issues or to the securitisation company is legally excluded, so that the issuer risk is eliminated.
This separation protects investors from systemic risks within the platform structure.

Structured investor approach
The issue parameters, such as maturity, interest rate structure, redemption profile, cash flow mechanics or tranching, can be flexibly adapted to your investment strategy and your target investors, regardless of the issue location.
With the help of this structured investor approach, you can position your products specifically with institutional and professional investors worldwide.

Rating capability
In addition, the securities issued can be rated by leading rating agencies.
An investment grade rating creates additional transparency, trust and investor acceptance, which is particularly advantageous for regulated funds, pension funds, insurance companies and other institutional investors.

Tax-neutral treatment
Both Luxembourg compartments and Irish Section 110 structures are designed so that income and interest payments are treated as fully deductible expenses at issue level.

No withholding tax on payments
In Luxembourg and Ireland, the payment of interest and capital amounts is generally exempt from withholding tax, even in the case of cross-border investor structures.

Access to double taxation agreements (DTA)
Both jurisdictions have a comprehensive network of double taxation agreements (DTAs) with numerous countries worldwide.
This international recognition creates legal certainty and supports efficient cross-border structures, especially for institutional investors and global funds

Independence from local tax regimes
The tax treatment of the issue structure is independent of the individual tax situation of the investors.

Cost-efficient issue structure
Both Luxembourg compartments and Irish Section 110 structures enable the cost-efficient issuance of structured securities.
Compared to traditional fund structures or managed account solutions, the setup and operating costs are significantly lower, while the regulatory and operational quality remains high.

Access to institutional prices
Benefit from institutional conditions, for example for target funds, loan portfolios or specialised service providers. The favourable pricing structures apply regardless of the issue location and create economies of scale, especially for recurring issues.

Reduced administrative effort
Consolidated portfolio management and centrally structured administration in Luxembourg and Ireland reduce operational complexity and running costs.
This outsourcing-friendly structure enables efficient support over the entire life cycle of the issue.

Optimised time-to-market
Thanks to automated legal and operational processes, securitisations can be implemented in the shortest possible time.

Fast structuring
The entire issuing process can usually be completed within a few weeks. This applies equally to securitisations in Luxembourg and Ireland.

Tradability & Depotability
The securities can be exchanged, deposited and cleared (e.g. Clearstream, Euroclear)

Listing on recognised stock exchanges
Listings are possible on various European trading centres. Irish issues are ideal for international debt listings.

Centralised project implementation
Super Global takes care of the complete setup, coordination and ongoing life cycle management - regardless of whether the issue takes place in Luxembourg or Ireland.