COMPANIES
in Luxembourg

Structures in Luxembourg

Among the various structures, one can find interest in :
- SOPARFI (société de participation financière)
- Holding 1929 (holding companies)
- Securitisation companies
- SICAR (private equity companies)
- SICAV, SICAF

Both the SOPARFI and the Holding 1929 structures are of interest for tax planning and managing the assets/equities of a group of companies or family. Using either structure can optimize one’s tax situation. Below is a summary of their respective advantages :

	SOPARFI	HOLDING 1929
Activity	holding participation: exempt Commercial: taxable	Portfolio & Participation management, royalties income and patents: exempt
Taxes	Income tax on commercial activity Fortune tax Capital duty	Subscription Tax Capital duty
Conventions	Yes	NO
Mother,subs	Yes	NO
Inter. Royalt.	Yes	NO
Publicity	Yes	NO
Anonymity	Yes	Yes
Loss deduct.	Yes	-n--a-

The Holding 1929 regime has been modified on 1/7/2005. The benefit of the Holding 1929 will not be granted anymore from 19/7/2006. Another regime will be introduced

Company law | Structures | Private Asset Management Company (SPF) |