RSM Luxembourg

Publications

29 August 2017
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”).
25 January 2017
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.
9 November 2015
Definition and purpose of the ELTIF:
23 October 2015
The Luxembourg Limited Partnerships (Lux LPs): an attractive and flexible contractual regime for private equity, venture capital and real estate transactions.
22 October 2015
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),
22 October 2015
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...
22 October 2015
The law of 12 July 2013 relating to alternative investment fund managers (“the AIFM Law”) transposes into Luxembourg law the AIFM Directive 2011/61/EU (“the AIFMD”).

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