Create SOPARFI Holdign Company in Luxembourg
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Create a SOPARFI Holding Company in Luxembourg A presentation brought to you by our lawyers in Luxembourg 1
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Transcript of Create SOPARFI Holdign Company in Luxembourg
Create a SOPARFI Holding Company in Luxembourg
A presentation brought to you by our lawyers in Luxembourg
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Holding Companies in Luxembourg
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Luxembourg allows for the formation of holding companies which can be used for financing and holding activities.
The SOPARFI, “Société de Participations Financières”, is such a type of legal entity that benefits from a participation exemption for certain investments.
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The SOPARFI in Luxembourg
The SOPARFI is a type of company that is used as a holding and/or a financing vehicle.
It can be used for holding venture capital and private equity investments.
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Activities Performed by a SOPARFI in Luxembourg
The main activity of a SOPARFI is to hold participations in other corporations or offer financing to other companies.
This type of company can perform most commercial activities and is it subject to the regular taxation laws in Luxembourg.
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Legal Forms for the SOPARFI in Luxembourg
The SOPARFI can be incorporated in the form of a:
limited liability company (SA), private limited liability company (Sárl), partnership limited by shares, cooperative company.
The two most commonly used forms are the SA and the Sárl.
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SOPARFI Annual Financial Statements in Luxembourg
As other companies in Luxembourg, SOPARFI must observe the requirements for annual filing and auditing.
This type of company must submit its balance sheet, profits and loss account, the audit report and information about the shareholders and their fully paid up shares.
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Taxation of a SOPARFI in Luxembourg >>
The SOPARFI has to pay taxes in Luxembourg, however, it is not subject to the capital duty levied on the assets contributed upon incorporation and on the capital increases.
The corporate income tax in Luxembourg is applicable on the company’s worldwide income and has a standard rate.
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>> Taxation of a SOPARFI in Luxembourg
Other taxes payable by a SOPARFI in Luxembourg include:
municipal business tax, net worth tax.
The SOPARFI benefits from a dividend exemption and the provisions of a double tax treaty apply to the taxation of dividends.
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Investment Vehicles in Luxembourg
The SOPARFI is one form of investment vehicle in Luxembourg. Foreign investors have various other options that can suit their business needs:
UCITS, securitisation vehicles, alternative investment funds like a
SICAV or SICAF.
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Assistance for Investing in Luxembourg
The experts at our law firm in Luxembourg can give you detailed information about the investment vehicles in the country.
A wide range of options are available for investors interested in using special financing structures.
Thank you for your attention!
For more information please contact us at:
(+44)203-287 0408 (for international clients)[email protected]
http://www.lawyers-luxembourg.com/
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