Ecovis in Luxembourg

rue Charles Martel 56
2134 Luxembourg

Phone: +352 26 47 60 1
Fax: +352 26 47 60 22
luxembourg@ecovis.com

Normal commercial (holding) companies

Investors often chose the Luxembourg “SOPARFI” (“société de participations financières”) to hold cross-border investments. A SOPARFI is a company which holds investments but which may also engage in normal commercial or industrial activities. A SOPARFI benefits from the Luxembourg double tax treaty network, as well as the EU parent-subsidiary directive.

The incorporation of a company typically takes 1 – 2 weeks, and requires a meeting before a public notary.

Some of the features of a SOPARFI are:

Legal form

public limited liability company (société anonyme) (SA), or
private limited liability company (société à responsabilité limitée) (S.à r.l.)

Shareholders

  • minimum one
  • nominees and foreign shareholders are permitted

Directors

  • minimum one – may use corporate director
  • Luxembourg residence not required

Share capital

  • SA: EUR 31,000, of which at least 25 % must be paid in
  • S.à r.l.: EUR 12,500 fully paid
  • Share classes with different rights are permitted

Annual accounts should be filed annually at the Register of Commerce, which renders them public.