Establishing a Luxembourg SCI A Luxembourg property investment company can be established in the following ways: through private deed or though a notary. The formation of an SCI must also be published in section C of the Memorial and registered at the Luxembourg Trade Registry. A ...
A convertible bond offers bondholders the possibility to convert their bond into shares (according to a predefined conversion rate, for example one bond for one share). Since convertible bonds allow bondholders to obtain company shares, the issuance of convertible bonds must follow the same ...
Selling a business includes selling the tangible and intangible assets which make up the business (brand, trade name, furniture, materials, installations, right to lease and clientele: the last point being the unifying element of business). In Luxembourg, selling a business occurs when the ...
A LUXEMBOURG SPF HOLDING (PRIVATE WEALTH MANAGEMENT COMPANY) IS EXEMPT FROM ALL TAXES (WITH THE EXCEPTION OF A SUBSCRIPTION TAX AT 0.25%) One of the conditions that a SPF company must satisfy to benefit from this unique tax system is to limit its business activities to the acquisition, ...
A partnership limited by shares (known as either SCA or SECA in Luxembourg) is a tool which is increasingly used in international tax planning operations, due to its original hybrid structure. These companies have certain characteristics of both a partnership and a corporation. There are two ...
Setting up a corporate branch in Luxembourg is carried out through private deed recorded in the Trade Register and published in the Memorial. A branch does not have its own share capital or own moral personality independent from the main company on which it depends. As a result, it cannot go ...
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG
