One of Europe’s leading jurisdictions for international holding companies, investment vehicles and cross-border corporate structures.
Participation exemption regime, extensive tax treaty network and an established legal framework for corporate structures.
Luxembourg has long been one of the primary financial centres in Europe. The jurisdiction is widely used by multinational groups and investment funds due to its participation exemption regime, extensive tax treaty network and established legal framework for corporate structures.
Why international groups use Luxembourg as a holding and investment platform.
Dividends and capital gains from qualifying subsidiaries may be exempt.
SOPARFI and investment vehicles widely used for cross-border investments.
Access to the Parent-Subsidiary and Interest & Royalties Directives.
One of the largest hubs for international funds and holding structures.
Corporate holding structure widely used by international business groups and investment platforms.
Learn more →Overview of company types, incorporation procedures and corporate requirements.
Learn more →How Luxembourg is used within European corporate structures and cross-border ownership platforms.
Learn more →Typical corporate structures used by international founders and multinational groups.
Learn more →Investment platforms for cross-border projects, financing and holding structures.
Structures commonly used for international projects and corporate groups.
Learn more →Special purpose vehicles for acquisitions, joint ventures and cross-border projects.
Learn more →A leading European jurisdiction for investment funds and asset management structures.
Learn more →Key tax principles and regulatory considerations for Luxembourg holding structures.
Participation exemption rules, taxation of dividends and capital gains, and the practical tax environment for holding companies.
Learn more →Governance expectations, directors, local presence and operational substance within EU corporate structures.
Learn more →Comparison of two leading holding jurisdictions on dividend tax, participation exemption and typical use cases.
Learn more →Every page in our Luxembourg jurisdiction cluster — holding structures, formation, tax, substance, investment vehicles and comparisons.
European hub for holding companies and investment structures used by international groups and funds.
Explore Luxembourg →Leading jurisdiction for international holding companies and cross-border ownership structures.
Explore Netherlands →Compared on dividend tax treatment, participation exemption and substance requirements.
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