Exempted Limited Partnership (ELP): Fund Structure

21 min read4/28/2026

Introduction

This article provides a comprehensive guide to Exempted Limited Partnership (ELP): Fund Structure. The content covers an overview of the structure, registration requirements, taxation, practical examples and frequently asked questions.

Key features

The structure under review has the following key features: flexibility, confidentiality, tax advantages and asset protection.

Applications

This structure is widely used for holding companies, investment funds, asset protection and international business.