Insights

Clear answers on Luxembourg, Dutch and Belgian structures

Short notes with a calculator or a check in almost every one. Written by the adviser who builds the structures, updated for 2026.

Popular:
127practical notes
3countries covered in depth
Oct 2026rules updated

Browse by topic

Digest and tax rates

Weekly news and the current rates in the Netherlands, Luxembourg and Belgium

7

Family wealth and succession

Foundations, SPF, life insurance, box 3, inheritance

12
Family wealth and successionNew

Bitcoin on the balance sheet: B.V. or Luxembourg SOPARFI

Accounting, corporate tax, 0.5% wealth tax, VAT, custody and DAC8 for crypto held by a company, with a tax and NWT estimator.

14 min readRead →
Family wealth and successionNew

Yacht, jet or classic car in a company: Luxembourg or Dutch?

VAT deduction, owner use, bijtelling, BPM and flags for yachts, jets and classic cars in a SARL or B.V., with a private-use checker.

14 min readRead →
Family wealth and succession

Buying Dutch or Luxembourg property personally or through a company

8% Dutch transfer tax from 2026, 7% to 10% in Luxembourg, box 3 vs B.V., with a side-by-side calculator.

6 min readRead →
Family wealth and succession

Dutch box 3 tax in 2026, the 2027 squeeze, the 2028 reform and the B.V. option

36% on a deemed return, the Prinsjesdag 2026 plan to halve the allowance, actual returns from 2028, with a B.V. calculator.

7 min readRead →
Family wealth and succession

Inheritance tax in Luxembourg, the Netherlands and Belgium: 2026 rates and a calculator

From 0% to 80%: children, partners, siblings and strangers in each country, which country taxes, and a side-by-side calculator.

7 min readRead →
Family wealth and succession

Luxembourg life insurance: security, investor categories and tax in 2026

The triangle of security, the super-privilege, categories N to D, FID, FAS and FIC, and tax in France, Belgium and the Netherlands.

8 min readRead →
Family wealth and succession

Luxembourg SPF: the family wealth company, its tax and its limits in 2026

0.25% subscription tax, what an SPF may hold, the 2025 rules, SPF vs SOPARFI, with a calculator and eligibility check.

7 min readRead →
Family wealth and succession

Setting up a family office in Luxembourg or the Netherlands

Single or multi-family, licences, the entity stack, substance and a six-question planner.

7 min readRead →
Family wealth and succession

Family foundations: Luxembourg workarounds vs the Dutch stichting vs the Belgian foundation

Control, privacy, tax on entry and every year, treaty access and payouts compared side by side, with a scoring tool.

9 min readRead →
Family wealth and succession

The Dutch private foundation: stichting, STAK and ANBI

No payouts to founders, the STAK for family companies, BOR 2026, the APV attribution rules and recent case law, with a picker.

9 min readRead →
Family wealth and succession

The Belgian private foundation: certification, tax and succession

Share certification, gift tax on entry, the banded annual tax, the Cayman tax and the 2026 capital gains tax, with a calculator.

8 min readRead →
Family wealth and succession

Is there a private foundation in Luxembourg, and what to use instead

No family foundation exists. The SPF after 2025, SOPARFI, SCSp, fiducie and life insurance, plus the Dutch STAK and Belgian foundation, with a picker.

8 min readRead →

Investors by country

How each country's investors use Luxembourg and the Netherlands

21
Investors by countryNew

Dutch B.V. owners moving to Spain or Portugal

Protective assessment, 15% or 10% Dutch dividend tax, director's pay under two treaties, Beckham and IFICI, with a move calculator.

14 min readRead →
Investors by countryNew

Amsterdam vs Rotterdam: what changes for a business legally

Same B.V. law, different town hall: zoning, horeca permits, Bibob, short-stay caps, OZB and tourist tax, the port and the courts, with a city checker.

14 min readRead →
Investors by countryNew

Baarle and other border towns: doing business across a line

Baarle's enclaves and the front door rule, Putte, Koewacht, Eijsden and Eurode: register, corporate tax, VAT, staff and permits when the border runs through the shop.

14 min readRead →
Investors by country

US LLC owners living in Europe: why the LLC stops working

How NL, LU, Spain and Germany classify the LLC, residence where managed, mismatches, Form 5472, with a check.

5 min readRead →
Investors by country

UK founders after Brexit: when a Dutch or Luxembourg company pays

Goods, consumers, regulated work, no redomiciliation, UK residence and CFC points, with a check.

5 min readRead →
Investors by country

Japanese, Korean and Chinese groups: running Europe from the Netherlands

European HQ, home CFC tests at 20%, 27% and 12.5%, dividends and Pillar Two, with a check.

5 min readRead →
Investors by country

Turkish companies entering the EU through the Netherlands or Luxembourg

Importer of record, dividend exemption at 10% and 15%, CFC below 10%, with a check.

5 min readRead →
Investors by country

Portuguese residents with a Luxembourg or Dutch company

28% on dividends, the IFICI exemption, the CFC rule and effective management, with a check.

5 min readRead →
Investors by country

Spanish residents with a Luxembourg or Dutch company

19% to 30% on dividends, TFI, effective management, Modelo 720 and Beckham, with a check.

6 min readRead →
Investors by country

Belgian residents with a Luxembourg company: what works and what Belgium taxes

Place of management, Cayman tax, 40.5% on dividends, the 34-day rule and the 2026 capital gains tax, with a check.

7 min readRead →
Investors by country

German companies, founders and funds in Luxembourg and the Netherlands

Where it still pays after the 2028 tax cut, section 8b, CFC rules at 15%, section 50d(3), place of management and the exit tax, with a check.

8 min readRead →
Investors by country

Norwegian companies, founders and funds in Luxembourg and the Netherlands

Outside the EU VAT area: a Dutch importer of record, fritaksmetoden, NOKUS, withholding, the 12-year exit tax and funds.

8 min readRead →
Investors by country

Swedish companies, founders and funds in Luxembourg and the Netherlands

Participation exemption, CFC white list, kupongskatt and treaties, 3:12 and the ten-year rule, with a structure check.

9 min readRead →
Investors by country

Italian groups and families with Luxembourg or Dutch holdings: treaties and risks

Residence rules, CFC, 0%/1.2%/26% withholding, beneficial ownership case law and the treaties, with a structure check.

9 min readRead →
Investors by country

Thai companies and families entering the EU through Luxembourg or the Netherlands

The 15% dividend test, the remittance rule for residents, BOI parents and the new 2025 Dutch treaty, with a route planner.

8 min readRead →
Investors by country

Israeli tech companies entering the EU through the Netherlands or Luxembourg

Sales company, holding or investor vehicle: board location, IP and Innovation Authority rules, flips and treaty rates, with a route planner.

8 min readRead →
Investors by country

Swiss groups entering the EU: when a Luxembourg or Dutch holding pays

Article 9 already gives 0% at 25%. When stakes, co-investors, AIFMD II or CRD VI still call for an EU company, with a five-question check.

8 min readRead →
Investors by country

UAE and Gulf investors entering the EU through Luxembourg or the Netherlands

0% dividends back home, the Bahrain trap in the Netherlands, UAE free zones, with a route finder for six GCC countries.

8 min readRead →
Investors by country

Indian investors entering the EU through Luxembourg or the Netherlands

ODI rules, POEM, 10% treaty rates and 0% dividends up to India, with a route planner for your group.

9 min readRead →
Investors by country

French investors: when a Luxembourg or Dutch holding pays off

Treaties, article 209 B and the mère-fille regime, and an honest four-question test of whether you need a foreign layer.

8 min readRead →
Investors by country

From Brazil to the EU through the Netherlands or Luxembourg

The offshore law, the 10% dividend tax from 2026 and the Dutch grey-list entry, with a structure check.

9 min readRead →

Personal tax

Rates, residence and moving within the Benelux and France

15
Personal taxNew

Influencers, streamers and athletes: a company in Benelux?

B.V. or SARL vs self-employed for creators and athletes: 2026 tax, Article 17, US platform forms, VAT and DAC7, with a route comparison.

14 min readRead →
Personal tax

Moving to the Benelux with your company

Exit tax at home, step-up on arrival, dual residence of the company, 30% ruling and impatriate regime, with a checker.

14 min readRead →
Personal tax

Netherlands salary calculator 2026: gross to net

Tax brackets, credits, holiday pay, the 30% ruling and employer cost, with a gross-to-net calculator.

14 min readRead →
Personal tax

Luxembourg salary calculator 2026: gross to net

Social security, the tax scale, classes 1, 1a and 2, credits and the impatriate regime, with a calculator.

14 min readRead →
Personal tax

Cross-border workers in Luxembourg: telework rules 2026

34 tax days and the 25% / 49% social security rule for French, Belgian and German residents, with a day checker.

14 min readRead →
Personal tax

Minimum wage 2026 in Luxembourg, the Netherlands and Belgium

Rates, youth wages, indexation, permit salary thresholds and employer cost, with a checker.

13 min readRead →
Personal tax

Company car tax 2026: Netherlands, Belgium, Luxembourg

Bijtelling, Belgian benefit in kind and deductibility, Luxembourg rates, EV vs petrol, with a calculator.

14 min readRead →
Personal tax

The Dutch 30% ruling in 2026: thresholds, the cap and 27% from 2027

EUR 48,013 norm, EUR 262,000 cap, the 150 km rule and founders via their own B.V., with a calculator.

5 min readRead →
Personal tax

Employee stock options in the Netherlands: tax in 2026, the 2027 start-up regime and STAK plans

Taxed up to 49.5% when tradable today, 65% taxable at sale from 2027 for start-ups, STAK receipts, with a calculator.

7 min readRead →
Personal tax

Case review: a French founder, a Luxembourg holding and a Luxembourg bank account

Step by step, where the popular plan meets French and Luxembourg law, with a check of your own version. Problems only.

8 min readRead →
Personal tax

France vs Benelux: personal tax compared in 2026

Salaries, capital, wealth and inheritance in France, Luxembourg, the Netherlands and Belgium, with a one-salary, four-countries calculator.

9 min readRead →
Personal tax

Belgian personal income tax in 2026: a practical guide

Rates and tax-free sum, social security, the new 10% capital gains tax, the 35% expat regime, with a net salary calculator.

7 min readRead →
Personal tax

Dutch personal income tax in 2026: a practical guide

The three boxes, tax credits, the 30% ruling, box 3 reform and owner-directors, with a net salary calculator.

8 min readRead →
Personal tax

Luxembourg personal income tax in 2026: a practical guide

Rates and tax classes, social security, credits, investment income and the impatriate regime, with a net salary calculator.

8 min readRead →
Personal tax

Luxembourg for French residents: what really cuts personal tax

Life insurance, funds and holdings after the 2026 CSG increase, what no longer works, and a portfolio-or-contract calculator.

9 min readRead →

Setting up and running

Company forms, permits, directors, banks, running costs

15
Setting up and running

ZZP in the Netherlands 2026: eenmanszaak or B.V.?

KvK, VAT, deductions, Wet DBA enforcement and when a B.V. saves tax, with a comparison calculator.

14 min readRead →
Setting up and running

Self-employed in Luxembourg or Belgium: 2026 guide

Permits, registration, social contributions, VAT franchise and when to switch to a company.

13 min readRead →
Setting up and running

How to start a business in the Netherlands in 2026

Form, notary, KvK, VAT, UBO, bank, payroll and permits, step by step, with a personal timeline.

14 min readRead →
Setting up and running

Luxembourg SARL vs SARL-S vs SA: company types 2026

Capital, deed, governance, business permit and tax for each form, with a recommendation tool.

13 min readRead →
Setting up and running

Digital nomad visa alternatives in the Netherlands, Luxembourg and Belgium

No nomad visa in any of the three: DAFT, self-employed permits, Blue Card through your own company and the tax traps, with a route finder.

8 min readRead →
Setting up and running

How to set up a company in Belgium in 2026: step by step for EU and non-EU founders

BV / SRL or NV / SA, financial plan, notary, enterprise number, professional card for non-EU managers, with a step planner.

8 min readRead →
Setting up and running

MiCA licence in Luxembourg or the Netherlands: the CASP guide for 2026

Transition over since 1 July 2026, capital classes, CSSF vs AFM, the file, timing and DAC8, with a readiness check.

7 min readRead →
Setting up and running

Moving your company to Luxembourg or the Netherlands without liquidating it

Cross-border conversion, moves from Switzerland, the US and the UK, steps, timing, exit tax and step-up, with a route check.

7 min readRead →
Setting up and running

Luxembourg residence permits for entrepreneurs and investors in 2026

Self-employed permit, Blue Card through your own company, the investor permit under review, family and timing, with a route finder.

7 min readRead →
Setting up and running

A Luxembourg company with a foreign owner and a foreign director

Is pay required, 20% on board fees, salary tax, social security, permits and the residence risk, with a six-question check.

8 min readRead →
Setting up and running

Luxembourg, the Netherlands or Cyprus: for trading and for holdings

Tax, withholding, audit, banks and reputation in 2026, after Cyprus moved to 15%, with a picker that scores all three.

8 min readRead →
Setting up and running

S.à r.l. or SARL-S: which Luxembourg company should you choose?

Capital, owners, notary, business permit and banks side by side, the June 2026 reform, and a six-question check.

6 min readRead →
Setting up and running

The Luxembourg business permit: who needs it and how to get it

Autorisation d'établissement in 2026: categories, office and manager rules, documents and timing, with a five-question permit check.

7 min readRead →
Setting up and running

Participation exemption in Europe, six countries compared

Where dividends and exit gains arrive tax-free, with a checker for your stake across NL, LU, DE, BE, ES and FR.

5 min readRead →
Setting up and running

Belgium vs the Netherlands vs Luxembourg

Three Benelux holding countries compared, with a four-question picker for your group.

4 min readRead →

Running and closing a company

Accounts, VAT, transfer pricing, banks, closing

36
Running and closing a companyNew

Dormant B.V. or SARL: keep it, sell it or close it?

What a dormant Dutch B.V. or Luxembourg SARL still owes, KvK dissolution and LBR penalties, and when to keep, sell or close, with a risk checker.

14 min readRead →
Running and closing a companyNew

Dutch B.V. annual compliance calendar

Every yearly filing of a Dutch B.V.: KvK accounts, corporate tax, VAT, payroll, dividend tax and UBO, with penalties and a dated calendar builder.

14 min readRead →
Running and closing a companyNew

Dutch B.V. in trouble: WHOA, bankruptcy, director liability

Tax payment notification, the distribution test, WHOA restructuring, bankruptcy and director liability, with a duties checker.

14 min readRead →
Running and closing a companyNew

Buying or selling a Dutch B.V.: share deal and tax

Notarial transfer, blocking clause, works council, transfer tax, box 2 at 24.5%/31% and the holding route, with a seller tax estimator.

14 min readRead →
Running and closing a companyNew

Debt recovery in Luxembourg: payment order, EPO, account seizure

Late interest at 10.40%, the EUR 40 fee, payment orders, European payment orders and account freezing for unpaid invoices, with a recovery route checker.

14 min readRead →
Running and closing a companyNew

Luxembourg employer duties by headcount: 15, 50, 150 staff

Staff delegation at 15, whistleblowing channel at 50, co-decision at 150, plus monitoring, harassment, AI and pay transparency rules, with a headcount checker.

14 min readRead →
Running and closing a companyNew

Luxembourg employment contract and dismissal rules

Contract terms, fixed-term contracts, trial period, notice, severance, serious misconduct and protected staff, with a dismissal cost checker.

14 min readRead →
Running and closing a companyNew

VAT for Luxembourg holdings: input VAT, fees, directors

When a SOPARFI is a VAT taxable person, deal costs, management fees, VAT groups and directors' fees after C-288/22, with a holding VAT checker.

14 min readRead →
Running and closing a companyNew

Luxembourg share pledge and financial collateral

Share, receivables and account pledges under the 2005 Collateral Law: perfection, enforcement without court, insolvency protection and what lenders ask for, with a security package checker.

14 min readRead →
Running and closing a company

Luxembourg company in difficulty: restructuring or bankruptcy

Capital loss meeting, conciliation, judicial reorganisation, the one-month bankruptcy filing rule and managers' liability, with a duties checker.

14 min readRead →
Running and closing a company

SOPARFI annual compliance calendar

What a Luxembourg holding files each year: accounts, tax returns, minimum net wealth tax, withholding, VAT, RBE and AML, with a dated calendar builder.

14 min readRead →
Running and closing a company

Buying or selling a Luxembourg company: share deal guide

Share or asset deal, due diligence, SPA terms, SARL transfer approval, FDI screening and the seller's tax, with a deal route checker.

14 min readRead →
Running and closing a company

Running a Luxembourg SARL or SA: meetings, capital and dividends

Annual meeting, legal reserve, interim dividends, capital changes, share transfers and RCS deadlines, with a calendar builder.

14 min readRead →
Running and closing a company

Selling your business via a B.V. or SOPARFI: tax in 2026

Participation exemption, box 2 at 31% or 29.2%, Luxembourg payouts, earn-outs and emigration tax, with a calculator.

14 min readRead →
Running and closing a company

Shareholder loans in the Netherlands and Luxembourg

Arm's length interest, debt or equity, the Dutch EUR 500,000 borrowing limit and its proposed cut, with a loan check.

13 min readRead →
Running and closing a company

Dividends to non-residents from a Dutch B.V. or Luxembourg company

15% withholding, parent exemptions, the Dutch 25.8% rate, treaty rates, deadlines and refunds, with a rate check.

13 min readRead →
Running and closing a company

Shelf companies in Luxembourg and the Netherlands: worth it?

Transfer, UBO, bank KYC, hidden liabilities, tax losses and permits, with a recommendation tool.

13 min readRead →
Running and closing a company

Nominee directors and domiciliation in Luxembourg and the Netherlands

Licences, domiciliation rules, UBO, directors' liability and substance, with a needs check.

14 min readRead →
Running and closing a company

Shareholders' agreement for a B.V. or SARL: 12 clauses

Vetoes, deadlock, leavers, drag and tag, transfers, death and divorce, with a clause checker.

13 min readRead →
Running and closing a company

VAT number, VIES and EORI in the Benelux: 2026 guide

Formats, VIES checks, Quick Fixes, listings and EORI, with a VAT number format checker.

13 min readRead →
Running and closing a company

Non-resident director of a Dutch B.V.: salary, substance and tax residence

The EUR 40,000 rule of thumb, the EUR 58,000 customary salary, where a foreign director is taxed and what really creates substance.

11 min readRead →
Running and closing a company

Bank accounts for Dutch trading companies: what banks check and how to get through

Owners, goods, Gulf and transit hub sanctions, third-party payments and trade finance, with a bankability check for your B.V.

10 min readRead →
Running and closing a company

GCC VAT in cross-border trade: Dubai, Saudi Arabia, Bahrain and Qatar routes

Free zone vs mainland, re-export to Saudi Arabia, who pays import VAT and where it is recovered, for Dutch exporters too, with a route model.

14 min readRead →
Running and closing a company

GCC customs duties: the 5% tariff, Saudi rates and how duty is paid

CIF valuation, exemptions, excise, single point of entry, refunds and payment systems in each Gulf state, with a duty calculator.

11 min readRead →
Running and closing a company

Selling on Amazon and online in the EU from outside

VAT where the stock is, IOSS, deemed supplier, EUR 3 parcel duty, GPSR and EPR, with a checklist builder.

6 min readRead →
Running and closing a company

Hiring your first employee in Luxembourg or the Netherlands

Employer contributions, holiday pay, minimum wages, EOR or own company, with an employer cost calculator.

5 min readRead →
Running and closing a company

Transfer pricing in the Netherlands for small and mid-sized groups

Documentation by revenue, 24.5% EBITDA cap, conditional withholding and the 2022 mismatch rule, with a check.

5 min readRead →
Running and closing a company

Transfer pricing in Luxembourg for small and mid-sized groups

Loans, fees, the financing circular, 5% mark-up and hidden dividends, with a check of your flows.

5 min readRead →
Running and closing a company

Dutch VAT registration: who needs a number, Article 23 and fiscal representatives

No threshold for non-residents, import VAT deferral, two VAT numbers, with a two-minute check.

5 min readRead →
Running and closing a company

Luxembourg VAT registration: who needs a number, rates and returns

17% rate, EUR 50,000 franchise, holdings that invoice, return frequency, with a two-minute check.

5 min readRead →
Running and closing a company

How to close a Dutch B.V.: turbo or regular liquidation

Turbo liquidation rules, the two-month creditor period, 15% withholding and director risks, with a route finder.

5 min readRead →
Running and closing a company

How to close a Luxembourg company: dissolution, liquidation, tax

One-deed dissolution, voluntary liquidation, strike-off and no withholding on proceeds, with a route finder.

5 min readRead →
Running and closing a company

Annual accounts of a Dutch B.V.: KvK deadlines, size classes, liability

5 + 5 months, 12-month hard stop, micro to large, audit and director liability, with your dates.

5 min readRead →
Running and closing a company

Annual accounts in Luxembourg: deadlines, eCDF, audit and penalties

Approval in 6 months, RCS in 7, size classes, fines and strike-off, with your filing calendar.

5 min readRead →
Running and closing a company

Running a holding in Luxembourg or the Netherlands: the yearly side

Minimum wealth tax, accounts, deadlines, audit limits and directors, with a tool that builds your yearly list to price.

7 min readRead →
Running and closing a company

Opening a bank account for a Luxembourg or Dutch holding in 2026

What banks ask, the June 2026 Luxembourg reform, owners from outside the EU, and a readiness check for your file.

7 min readRead →

Treaty access and substance

PPT, LOB, beneficial ownership, why structures fail

10
Treaty access and substanceNew

Luxembourg tax rulings: ATA and APA, when and how

Advance tax agreements under § 29a AO: the commission, fee, five-year validity, DAC3 exchange and transfer pricing APAs, with a ruling route checker.

14 min readRead →
Treaty access and substance

Interest limitation: Netherlands 24.5% vs Luxembourg 30% EBITDA

Thresholds, escapes, real estate, holdings and fiscal unity, with a deductible interest calculator.

13 min readRead →
Treaty access and substance

Pillar Two for mid-sized groups in the Benelux

The EUR 750m test, QDMTT, IIR, UTPR, safe harbours, the 2026 side-by-side package and filing dates.

14 min readRead →
Treaty access and substance

CFC rules and your Luxembourg or Dutch holding

How German, French, Spanish, Italian and UK CFC rules look through a Benelux company, and how substance protects it.

13 min readRead →
Treaty access and substance

LOB vs PPT: two ways to close the treaty door

How US and EU treaties test access differently, and why passing one test tells you nothing about the other.

8 min readRead →
Treaty access and substance

The principal purpose test, with a stress test

What the PPT asks, how tax offices apply it, and a two-minute test of your own structure.

6 min readRead →
Treaty access and substance

EU tax treaty networks: which layer cuts your withholding?

Directives, treaties and domestic law, and a finder that shows which one applies to your dividends, interest or royalties.

5 min readRead →
Treaty access and substance

When treaty benefits are denied

Why reduced withholding rates fail in practice: the principal purpose test, beneficial ownership and substance in Dutch and Luxembourg holdings.

6 min readRead →
Treaty access and substance

Beneficial ownership: who really owns the income?

How beneficial ownership is tested, and what it means for treaty access and withholding tax relief.

7 min readRead →
Treaty access and substance

Does Luxembourg work for your structure?

The questions that decide whether a Luxembourg company is right for your group, and when it is not.

6 min readRead →

EU law and compliance

Sanctions, CBAM, e-invoicing, EU representatives, refunds, DAC8

11
EU law and complianceNew

EU AML Regulation 2027: what changes for holding companies

One EU rulebook from July 2027: who is a beneficial owner, what goes in the register and what banks ask, with an ownership chain test.

14 min readRead →
EU law and complianceNew

E-invoicing in Luxembourg and the Netherlands, 2026–2030

Luxembourg B2B e-invoicing from 2028, the Dutch 2030 plan, Belgium and ViDA: what to send, receive and keep, with a dates checker.

14 min readRead →
EU law and complianceNew

DORA in Luxembourg: PSF, payment firms and fund managers

Who DORA covers, CSSF circulars, the 4-hour incident clock, the register of information and ICT contracts, with a scope checker.

14 min readRead →
EU law and complianceNew

DAC6 in Luxembourg: reportable arrangements and who files

Hallmarks A to E, the main benefit test, intermediaries vs taxpayers, the 30-day deadline, lawyers' privilege and fines, with a reportability checker.

14 min readRead →
EU law and compliance

EU sanctions compliance for exporters: contracts, due diligence and subsidiaries

The no re-export to Russia clause, Article 12gb due diligence, best efforts for subsidiaries, dual-use and the 2026 anti-circumvention tool.

9 min readRead →
EU law and compliance

Unfreezing securities blocked at Euroclear and Clearstream

Why NSD positions are frozen, Belgian and Luxembourg licences, who can apply, the file and the timing, with a route finder.

8 min readRead →
EU law and compliance

CBAM for importers in the Netherlands, Belgium and Luxembourg

The 50-tonne threshold, declarant status, supplier data, certificates from 2027 and the cost year by year, with a calculator.

9 min readRead →
EU law and compliance

E-invoicing in Belgium and the EU ViDA package

Mandatory Peppol B2B invoices since 2026, penalties, foreign companies, and what ViDA brings in 2028 and 2030.

7 min readRead →
EU law and compliance

EU representative for non-EU companies: products, data, customs and VAT

GPSR responsible person, GDPR Article 27, customs and fiscal representatives, DSA and AI Act, with a role checker.

7 min readRead →
EU law and compliance

Dividend withholding tax refunds: treaty refunds and EU law claims

Rates in six countries, treaty refunds, EU law claims for funds, leading CJEU cases and deadlines, with a calculator.

8 min readRead →
EU law and compliance

DAC8: crypto reporting to tax authorities from 2026

What exchanges report, when the data reaches your tax office, CARF outside the EU and why to correct now.

7 min readRead →

US groups and funds

US parents in Europe, Luxembourg vs Ireland funds

10
US groups and funds

RAIF, SIF or SCSp: choosing a Luxembourg private fund

AIFM thresholds, CSSF approval, subscription tax, AIFMD II loan rules and launch times, with a fund vehicle finder.

14 min readRead →
US groups and funds

Carried interest in Luxembourg: the 2026 regime for fund managers

Contractual carry at about 11.45%, carry shares exempt after 6 months, who qualifies and the 2027 bill, with a carry tax estimator.

14 min readRead →
US groups and funds

Luxembourg securitisation vehicle after the 2022 reform

Eligible assets, CSSF approval test, tax neutrality, interest limitation, EU Securitisation Regulation and use cases, with a structure checker.

14 min readRead →
US groups and funds

A UK company investing in its own Luxembourg fund: tax at each degree of control

Subscription tax, offshore funds rules, the 60% bond rule, CFC, the IME 20% rule and central management and control, with a model.

12 min readRead →
US groups and funds

Raising venture capital through a Dutch B.V. or a Luxembourg company

Flex B.V. vs S.à r.l. and S.A., convertibles, STAK and US investors, with a picker.

5 min readRead →
US groups and funds

IP box in Luxembourg vs the Dutch innovation box

About 4.8% vs 9%, software and patents, nexus, WBSO and Pillar Two, with a calculator.

5 min readRead →
US groups and funds

Luxembourg vs Irish funds: which domicile for your fund?

RAIF and SCSp against QIAIF and ILP, subscription tax, US withholding on ETFs, speed and AIFMD II, with a domicile picker.

8 min readRead →
US groups and funds

US companies in Luxembourg

How US groups use a Luxembourg holding for their European operations, from structure to substance.

6 min readRead →
US groups and funds

Luxembourg–US structures

Treaty benefits, limitation on benefits and the participation exemption in US-owned Luxembourg structures.

5 min readRead →
US groups and funds

Setting up a Luxembourg holding from the USA

A step-by-step guide for US businesses: formation, tax rules, LOB and the practical risks.

5 min readRead →
Your structure, not the textbook

Notes explain the rules. A call applies them

Thirty minutes with the adviser who wrote these notes. Bring your ownership chain; leave with a straight answer on what works for you.