Luxembourg Holding Companies (SOPARFI)

Luxembourg Holding companies (“SOPARFI”) are part of the commercial companies and therefore are subject to common tax law. This type of company is ideal to hold interests in subsidiaries and thus benefit.

This type of company is ideal to hold interests in subsidiaries and thus benefit :

  • from many tax treaties concluded by the Luxembourg,
  • from the conditional exemption of dividends and capital gains in respect of certain conditions,
  • from a possible exemption of the withholding taxes on dividends in the country of origin,
  • from an exemption from withholding taxes on liquidation proceeds,
  • from a possible deductions of foreign withholding tax.