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The SOPARFI, Financial Holdings Corporation

Luxembourg SOPARFI Incorporartion Companies and officesSOPARFI regime was introduced on 24 December 1990 by a Grand Ducal regulation regarding the tax benefits of parent companies and subsidiaries, as defined by the Law of 10 August 1915 (Section 12). Its purpose is to take advantage of international agreements on double taxation.
Thus, the SOPARFI falls within the Parent-Subsidiary Directive regime.

Specialised Investment Fund (FIS)

Specialised Investment Fund FIS and modern offices LuxembourgThe Specialised Investment Fund (FIS) is a regulated, flexible and tax-optimised investment funds, with multiple uses, intended for institutional and professional investors and for certain qualified investors. It is governed by the Law of 13 February 2007 on specialised investment funds.

Luxembourg Trading Company

Luxembourg Trading Company and buildingsTwo types of entities are normally used in Luxembourg for commercial activities, i.e. joint-stock companies (Sociétés Anonymes, SA) and or limited-liability companies (Sociétés Anonymes à Responsabilité Limitée, SARL).
Any business conducted through a Luxembourg trading company requires:
- obtaining a business permit, issued by the Ministry of Small Firms and Traders; this authorisation is based on the skills and experience in business management, of the directors or managers, private individuals, of the Luxembourg company; training sessions with the Chamber of Commerce are available should applicants not meet the requirements;

Luxembourg Securitization

The Securitization allows the transfer, to a specific entity, of some risks associated with all types of assets or properties (financial, personal property, real estate, tangible and intangible assets, receivables, future cash flows, etc.).
The law on Securitization was passed on 22 March 2004 and is based on the concept of fiduciary property recently introduced by Luxembourg law.

Luxembourg Intellectual Property

On 01 January 2008, Luxembourg’s Government introduced a measure seeking to exempt 80% of revenues derived from intellectual property as well as capital gains obtained through the sale of intellectual property.
By introducing this regime for the partial exemption of intellectual-property revenues, Luxembourg’s Government sought both to foster research activities within Luxembourg and to increase Luxembourg’s attractiveness for the establishment of companies holding and managing intellectual property.

Family Estate Management Company (SPF)

Family Estate Management Company SPF and Luxembourg buildingsThe Luxembourg Family Estate Management Company, SPF, was created by the Law of 11 May 2007; it is intended solely for:
private individuals managing their private assets;
- an estate entity acting solely in the interest of the private assets of one or more private individuals;


Abroad fiduciaire is a member of the Order of Chartered Accountants of Luxembourg