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TAILOR-MADE FINANCIAL SOLUTIONS

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Sociétés de gestion de patrimoine familial (family holding - SPF)

  • Law of 11 May 2007
  • Investment vehicle for natural persons as a framework for managing private assets
  • SPFs may not exert any influence on the management of companies in which they invest
  • Direct investment in property not possible
  • GmbH, AG, KGaA, 'Genossenschaft als AG' [cooperative as public limited company]
  • Capital transactions tax of 0.5% of the invested capital
  • Taxe d'abonnement (flat rate) 0.25%, minimum 100 EUR, max. 125,000 EUR p.a.
  • No taxation of dividends of the SPF in Luxembourg - possibility of accumulating capital

 

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