Property Investment Company (Luxembourg SCI)
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 ...
Convertible bonds
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 in Luxembourg
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 ...
Activities authorized for a Luxembourg private wealth management companies (Luxembourg SPF)
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, ...
Partnerships limited by shares (Luxembourg SCA)
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 ...
Establishing a business in Luxembourg: choosing a branch or an affiliate
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 ...