SPF in Luxembourg: tax regime, restrictions and when it fits
Guide to the Luxembourg SPF: private-wealth perimeter, financial assets only, subscription tax, treaty limits, annual certification and the cases where a SOPARFI is the better vehicle.
8 articles in this category
Dividends in Luxembourg: withholding tax, exemptions and optimisation
Complete guide to dividend taxation in Luxembourg: 15 % withholding tax, parent-subsidiary exemption, tax treaty rates, treatment for residents and non-residents, optimisation via SOPARFI.
Embassy Employees in Luxembourg: Tax & Social Security (Including Dual Nationals)
Who is taxed, who is exempt, and where to pay social contributions when working for an embassy in Luxembourg? Practical guide based on the Vienna Convention and social security rules (EU 883/2004).
Real Estate Capital Gains in Luxembourg: Complete Tax Guide 2025
Complete guide on real estate capital gains taxation in Luxembourg. Discover tax rates, possible exemptions and tax optimization strategies when selling your property.
SCI in Luxembourg (2025): The Complete Guide
Understanding the SCI in Luxembourg: tax transparency, partner liability, real estate capital gains and registration duties. Our experts guide you.
SOPARFI's tax regime, the Luxembourg holding
Discover SOPARFI in Luxembourg in 2025: taxation, obligations, advantages and pitfalls. Practical guide to structure your holding and optimize your participations.
Tax Consolidation in Luxembourg: Conditions, Benefits & Implications for Group Companies
Complete guide to tax consolidation in Luxembourg: eligibility under Article 164bis LIR, 95 % participation threshold, loss offsetting, wealth tax exclusion. Expert analysis for group companies.
VAT in Luxembourg: rates, obligations and returns in 2026
Complete guide to VAT in Luxembourg: applicable rates (17 %, 14 %, 8 %, 3 %), filing obligations, special regimes, intra-Community supplies and penalties. Practical guide for businesses.