Corporate and tax law
Corporate Law
In Luxembourg, corporate law distinguishes between different legal structures (SARL, S.A., SCI, SCS, SCA, etc.) and outlines specific requirements based on the company’s purpose. Categories include:
- Non-regulated companies
- Regulated or non-regulated companies
- Semi-regulated companies
- Regulated companies
Our role is to advise you on the structure that best fits your short-, medium-, or long-term projects.
Types of companies
- Non-regulated companies: Commercial companies, SOPARFI (financial holding companies), SPF (family wealth management companies), and Civil Real Estate Companies
- Regulated or Non-regulated companies: SCSp (special limited partnership for private equity and hedge funds), Securitization vehicles
- Semi-regulated companies: RAIF (Reserved Alternative Investment Fund) for venture capital
- Regulated companies: SICAV (Investment Company with Variable Capital), SICAR (Venture Capital Investment Company), SIF (Specialized Investment Fund)
Corporate Tax Law
Luxembourg offers an attractive fiscal environment for foreign investors seeking a global platform, with taxation laws covering:
- Personal taxation (income tax)
- Business taxation
- Property taxation (real estate transaction tax)
- Wealth taxation (ownership and inheritance tax)
- Fiscal procedures (dispute resolution with tax authorities)
We assist clients by keeping them informed of relevant regulatory changes. In addition to ongoing advice, we provide specific guidance on tax-related projects (e.g., changing corporate form, capital opening, mergers, asset contributions, subsidiary formation, divestments).