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 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