A leading member of the European Union, enjoying the leadership of a pro-business government, Luxembourg's financial market is considered a highly attractive financial center for private as well as for institutional and corporate investors. Click here for further information
about Luxembourg.
The most utilised facilities and structures include:
1990 Soparfi - These companies are used as holding companies for the EU under the EU parent subsidiary directive and also where Luxembourg has tax treaties. The general rule for Soparfi's is that there are no capital gains taxes and no tax on dividends received, where a 10% or greater share in a subsidiary is held for more than one year. Profits can be accumulated, and when the Luxembourg Soparfi is liquidated these profits can be distributed to an offshore or an onshore company without any further taxes. Click here for further information about
1990 Soparfi Companies.
S.A.R.L. Companies for trading - Traditionally, S.A.R.L. Companies are used for trading companies and can be incorporated with one director and one shareholder. Please be advised that Luxembourg trading companies are taxable companies and require a trading permit. Find out more about
S.A.R.L. and S.A. Companies requirements here.
Offshore Banking in Luxembourg - Luxembourg has a well-regulated and developed offshore banking and financial sector. Banking transactions carried out in Luxembourg are governed by legislation on bank secrecy (Article 41 of the law 5 April 1993), breach of which is subject to penal sanctions offshore banking units are experienced in serving the demands of international business. Click here for further information about
offshore banking in Luxembourg.
