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DIRECT PURCHASE OF REAL ESTATE
This section covers the main tax aspects of the direct purchase of real estate. In the first part, we describe the impact for resident individuals and non-resident individuals. Thereafter we describe the impact for...
DIRECT HOLDING OF REAL ESTATE
This section covers the main tax aspects of the direct holding of real estate. In the first part, we describe the impact for resident individuals and non-resident individuals. Thereafter we describe the impact for...
Since the law of 21 December 2007, Luxembourg has offered a beneficial tax regime for IP derived income based on article 50bis of the Luxembourg Income Tax Law (“LITL”).
Instaurée par la loi du 23 juillet 2016 (ci-après la « Loi »), il est possible de constituer une Société à responsabilité limitée simplifiée (ou « S.à r.l.-S ») depuis le 16 janvier 2017, date d’entrée en vigueur de la Loi.
The Luxembourg Limited Partnerships (Lux LPs): an attractive and flexible contractual regime for private equity, venture capital and real estate transactions.
A “Soparfi” is a fully taxable Luxembourg resident company limited by shares. As such, it benefits from double tax treaties concluded by Luxembourg.
A Soparfi can be incorporated under the form of:
- a public limited company (société anonyme),
There are many situations in which an individual could benefit from organising part of their patrimony in a structure with a distinct legal personality. These include succession planning, the organisation of management powers within a family...