LuxemburgBedrijfsoprichting, belasting en bankieren
Het Europese thuis voor institutionele fondsen en SOPARFI-holdingvennootschappen.
Luxembourg is Europe's capital for institutional funds — €5 trillion under management, second only to the US. Its SOPARFI holding companies, its RAIF and SIF fund structures, and its unmatched access to tax treaties and EU directives make it the default European base for institutional money.
It's small, expensive and demanding — not a place for lightweight structures. But for institutional funds, international holding groups and companies that finance IP, few countries match its mix of tax efficiency, treaty access and reputation.
Waarom mensen kiezen voor Luxemburg
- Europe's home for institutional funds, with €5 trillion under management
- SOPARFI holding companies pay no tax on qualifying dividends and gains
- Strong access to tax treaties and EU directives
- A RAIF can launch without the regulator (CSSF) approving it first
- Deep custody, administration and depositary services for funds
Waar Luxemburg past
- RAIF/SIF funds
- SOPARFI
- SPV's (special purpose vehicles)
Waar Luxemburg past in een structuur
Gebruikelijke rol · European holding company or fund
The SOPARFI sits at the top of a European group and owns its subsidiaries' shares. Qualifying dividends and gains it receives aren't taxed (the participation exemption), and EU directives cover interest, royalties and dividends across borders. It relies on a serious budget and real presence: Luxembourg is small, expensive and demanding, not a place for lightweight structures.
Waar het van afhangtLuxembourg expects an office, local directors, and board meetings and decisions held there, and under EU anti-avoidance rules (ATAD, DAC6, the proposed ATAD3) and the global minimum tax (Pillar Two), failing on presence now has real consequences.
Een vereenvoudigd beeld ter toelichting, geen aanbeveling. Algemene informatie, geen belasting- of juridisch advies.
Een bankrekening openen
Luxembourg banking is deep for institutional funds and private banking. Every major European bank is there, and its custody, administration and depositary services are unmatched in Europe.
Zo werkt de belasting hier
24.94% combined company and local tax on ordinary trading income. SOPARFI holding companies don't pay tax on qualifying dividends and gains (the participation exemption). Full access to EU directives on interest, royalties and dividends across borders.
Echte aanwezigheid, en wie de eigenaren kan inzien
Luxembourg expects real presence — an office, local directors, board meetings held there and decisions made there. EU anti-avoidance rules (ATAD, DAC6, the 'unshell' proposal ATAD3) and the OECD's global minimum tax (Pillar Two) all affect Luxembourg structures; failing on presence now has real consequences.
Wanneer u hiervoor kiest
Choose Luxembourg for institutional funds (RAIF, SIF, SICAV), for European holding groups where tax treaties and EU directives are critical, or for IP financing where the participation exemption and treaties matter.
U krijgt een schriftelijke vergelijking, geen verkooppraatje.
Elke Luxemburg aanbeveling krijgt u als schriftelijke vergelijking met de alternatieven. Daarin leest u of de opzet een kritische toets kan doorstaan, hoe makkelijk bankieren zal zijn, welke belastingverdragen gelden, wie de eigenaren kan inzien, wat het per jaar kost om alles draaiende te houden en welk risico uw reputatie loopt. Zo ziet u de voor- en nadelen voordat u zich vastlegt.
Overweegt u Luxemburg? Vraag eerst een schriftelijke vergelijking aan.
Beantwoord zes vragen en ons team komt bij u terug met een voorselectie, een grove kostenindicatie en de plekken waar u kunt bankieren.
Vragen die we bij elke Luxemburg intake horen.
- What is a SOPARFI?
- A Société de Participations Financières — a Luxembourg holding company that pays no tax on qualifying dividends and gains from its subsidiaries (the participation exemption). The workhorse of European holding structures.
- RAIF or SIF?
- A RAIF (Reserved Alternative Investment Fund) can launch without the regulator (CSSF) approving it first — faster and more flexible, but it needs an authorised fund manager (AIFM). A SIF is supervised directly by the CSSF and suits funds whose investors want that regulatory badge.
- What is ATAD3 (unshell)?
- An EU proposal (the third Anti-Tax-Avoidance Directive) setting minimum real-presence rules for EU shell companies. Companies that fail would lose tax-treaty and EU-directive benefits. We design against it from the start.
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Elke opdracht begint met een adviesgesprek van twintig minuten. Voordat het werk start, ontvangt u de prijs schriftelijk. Wij rekenen geen uurtarief.