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la société de gestion est une personne morale distincte, dont la forme juridique est var able; il peut s'agir, par exemple, d'une société anonyme (ag) ou d'une société à responsabilité limitée (gmbh).
the management company is formed into a separate company which can have several forms including a joint stock company (ag) or a limited liability company (gmbh).
conditions seules les sociétés anonymes (ag) immatriculées en autriche peuvent constituer des sociétés de fonds de participation (sfp).
at least 50% of its net assets must constantly consist of parts, shares, convertible bonds or participating titles in companies who have their legal seat in a member state of the european communities, whose shares are not quoted on a french or on a foreign stock exchange, which carry on industrial and commercial activities (as provided for in article 34 of the cgi) and who are subject to corporate tax at normal statutory rates or who would be subject to statutory corporate tax if the activities were carried on in france.
juridiquement, elles sont en majorité des sociétés à responsabilité limitée (gmbh), mais il y a aussi quelques sociétés anonymes (ag).
legally, the majority are limited liability companies (gmbh), but there are also a few public limited companies (ag).