TAILOR-MADE FINANCIAL SOLUTIONS

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