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A practical guide to choosing Luxembourg corporate counsel for company structuring, shareholder arrangements, cross-border transactions, investment funds and financing.

On 10 November 2023, the Luxembourg Constitutional Court partly quashed certain provisions of the net wealth tax regime in Luxembourg. Under the existing legislative framework, Luxembourg resident companies were notably subject to the minimum net wealth tax based on their balance sheet as follows: (a) a minimum net wealth tax of EUR 4,815 applied for certain financial holding companies that had on their books, predominantly some cash deposits, financial assets and transferabl

Dear friends, I will be publishing a short series of posts on real estate law in Luxembourg, focusing in particular on the protection of purchasers of apartments in co-ownership (condominiums). It has to be said that buyers regularly find themselves in a particularly vulnerable position when dealing with sellers acting in bad faith. Unfortunately, in Luxembourg, certain individuals presented as real estate “professionals”, including estate agents and even some notaries, appea

Dear Friends Luxembourg is in the process of boosting the attractiveness of its toolbox with a new bill of law that introduces the option of creating multiple compartments for alternative investment funds (AIFs) that are organised in the form of simple limited partnerships (SCS) or special limited partnerships (SLPs) that are not governed by any specific product laws (like SIFs, RAIFs etc). The main salient features of the bill are as follows: • AIFs must be managed by an aut

Dear Friends We can feel the general trends in some major European jurisdictions increasingly talking about taxing unrealised capital gains or increasing the already high tax and administrative burden. If you are considering relocating, have a quick look at the following practical considerations : • Relocate to Luxembourg • You benefit from all EU rights • It’s a multilingual jurisdiction • The laws dont change every quarter • Its has a robust healthcare sector • There is a g

Dear friends, I wanted to prepare a quick one pager on the setup of a sub threshold alternative investment fund in the form of a special limited partnership (SLP) with a private limited liability company acting as its general partner (GP) and de minimis registered alternative investment fund manager (if it (a) manages portfolios of AIFs whose assets under management, including with leverage do not exceed a threshold of EUR 100m; or (b)EUR 500m if they are unleveraged, withou

Dear friends I thought it might be interesting to provide as a refresher, selected bullet points on a SOPARFI – SARL setup. The aim is to provide an easy understandable, and accessible overview for business decisions. Main features can be summed up as follows: -SARL is a private limited liability company with legal personality, and one of the most common form of companies (also the cheapest) in Luxembourg similar to some extent to an LLC or a Ltd. -Capital is set at EUR 12k.

Bill Selected Tax Highlights • Reduction of standard CIT to 15% and for taxable income up to €200,000 to 13% • Unlimited tax-loss carry-forward • Capital gain on movable assets within 12 months becomes taxable • Personal income tax indexation • Rental-property depreciation of 6% subject to threshold and statutory conditions • Increased investment tax credits • Changes to reporting requirements for participation bonuses and the expatriate tax regime Key takeaways The reduction