Luxembourg · International holding

Own your international business through a Luxembourg holding

If you or your group sit outside the EU, a Luxembourg holding gives your companies one European parent with access to 88 tax treaties and the EU directives. Pick your countries below and see what tax is withheld on the way from your subsidiary to you.

Free first consultation. Fixed quote within one business day.

International holding at a glance
ForOwners and groups outside the EU
Tax treaties88 in force
Dividends and exit gainsExempt at the holding if conditions are met
Payout to a treaty-country company0% withholding
Set-up2–4 weeks, no travel
Withholding calculator

What reaches you from your subsidiary?

Choose where your company is and where its owner sits. The route updates as you change it.

An indication based on Luxembourg domestic law and treaty rates, not tax advice. It assumes the holding meets the participation-exemption conditions and has real substance in Luxembourg. Tax in the owner's own country is not included. We confirm every rate before you rely on it.

Why owners outside the EU choose Luxembourg

An EU address for a group that is not European

One European parent

Customers, banks and investors deal with an EU company instead of an offshore one.

88 tax treaties

Treaties reduce the tax other countries withhold on dividends paid to Luxembourg.

EU directives

Dividends from EU subsidiaries reach Luxembourg without withholding tax.

Tax-free exits

A gain on selling a qualifying subsidiary is exempt at the holding.

Plan for your home country

Luxembourg is only half the picture

Where the owner lives decides the other half. Many countries tax the profits of a foreign holding that its residents control (CFC rules), or treat the holding as resident at home if it is really managed from there.

We look at both sides before you set anything up: a Luxembourg-resident director and real board meetings in Luxembourg, and a check of your home-country rules with your local adviser.

What's included

Everything a non-EU owner needs in Luxembourg

One adviser handles your case, and the fee is fixed before we start.

  • ✓

    Two-country review

    Your subsidiaries' countries and your own, checked before we start.

  • ✓

    Treaty and exemption check

    Withholding rates and exemption conditions for every flow.

  • ✓

    SOPARFI formation

    The holding registered in Luxembourg with its tax numbers.

  • ✓

    Share transfer

    Your existing companies moved under the holding.

  • ✓

    Resident director

    A Luxembourg director with real decision-making, through licensed providers.

  • ✓

    Registered office

    A Luxembourg address through a licensed domiciliation agent.

  • ✓

    Bank file

    Prepared for banks that accept owners from outside the EU.

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    Annual running

    Accounts, tax returns and board minutes each year.

Is it right for you?

A Luxembourg holding suits some international owners far better than others

A good fit if

  • ✓

    A company in a treaty country owns the group

    It receives Luxembourg dividends at 0% withholding.

  • ✓

    You own businesses in the EU and elsewhere

    One holding collects dividends from all of them.

  • ✓

    You plan a sale or investors

    The exit or the investment happens at the holding.

Probably not for you if

  • ✕

    Your subsidiaries are in zero-tax countries

    Below 8% tax, their dividends are not exempt.

  • ✕

    You live in Australia and own it privately

    Luxembourg has no tax treaty with Australia.

  • ✕

    Nobody can run the holding from Luxembourg

    It may then be taxed as resident in your country.

How it works

Your international holding in four steps

1Day 1

Tell us your countries

Where your companies are and where the owners live.

2Days 1–5

Two-country check and quote

Rates confirmed, fixed price sent.

3Weeks 1–4

Form the holding

Notary, registration and share transfer, signed from home.

4Ongoing

Run it properly

Director, board meetings and filings keep the benefits.

FAQ

International holding questions

Can a non-EU resident own a Luxembourg holding?+

Yes. Shareholders can be individuals or companies of any nationality. The bank will check the owners, the source of funds and the business, which we prepare for.

How much tax does Luxembourg withhold on dividends to me?+

The domestic rate is 15%. It falls to 0% for a company in a treaty country that holds 10% (or EUR 1.2m) for 12 months and is normally taxed. Individuals pay the treaty rate, often 10% or 15%.

Will my home country tax the holding's profits?+

Possibly. Many countries have controlled foreign company rules or tax a foreign company managed from home. We check this with your local adviser before you set up.

Do I need to move to Luxembourg or appoint a local director?+

You do not need to move. A Luxembourg-resident director who takes real decisions is what keeps the holding resident in Luxembourg, so we recommend one for every international holding.

How much does it cost?+

The fee depends on the number of companies and countries and on the director and office you need. We send a fixed quote after a short call.