Mohamed Soliman Taxation of Luxembourg holding companies: SOPARFI regime and exemptions Luxembourg remains one of the most widely used jurisdictions in Europe for holding financial participations, through the vehicle commonly known as a SOPARFI. The term does not designate a specific leg... International 11 Jul 2026
Net wealth tax (NWT) in Luxembourg: rules, calculation and key points Net wealth tax (NWT) is an annual tax levied on the net assets of Luxembourg companies. Its distinctive feature is that it is due regardless of profit: a loss-making company, or even a wholly inactive... Tax 11 Jul 2026
Deducting business expenses in Luxembourg: the guide to avoiding the pitfalls Managing business expenses well is one of the most powerful — and most legitimate — tax levers in Luxembourg. Whether you are self-employed, a majority manager or a company director, the quality of do... Accounting 11 Jul 2026
Setting up a company in Luxembourg: steps, timelines and real costs Luxembourg attracts many entrepreneurs thanks to its stable legal framework, its clear tax system and its dynamic economic environment. Setting up a company there nonetheless follows a precise path, m... Legal 11 Jul 2026
Liberal professions in Luxembourg: which legal and tax structure to choose? Luxembourg attracts many liberal professionals — lawyers, consultants, doctors, architects, engineers. One of the first decisions when starting out concerns the structure of practice: remain a sole tr... Legal 11 Jul 2026
The legal obligations of a company manager in Luxembourg Managing a company in Luxembourg is not limited to running its day-to-day operations. The manager of a SARL, like the director of a SA, takes on a set of legal, accounting, tax and social obligations ... Legal 11 Jul 2026
Why are IFRS so widely used in Luxembourg? In Luxembourg, a single company may have to present its accounts under two different frameworks: Lux GAAP, the national accounting framework, and IFRS, the international standards widely used in inter... IFRS 11 Jul 2026
IFRS 9: understanding the impairment test for financial instruments IFRS 9 has profoundly changed the way companies account for credit risk. Where the former standard, IAS 39, waited for a loss to be incurred before recognising it, IFRS 9 requires anticipation: as soo... IFRS 11 Jul 2026
