# LuxLex Law - Luxembourg Legal Services # AI/LLM Optimized Summary - Version 2.0 # Last Updated: 2025-12-03 # Extended documentation: /llms-full.txt > LuxLex Law provides professional legal services in Luxembourg for company formation, > SOPARFI holdings, MiCA crypto compliance, and investment funds. > We assist international entrepreneurs and investors with their Luxembourg establishment. --- ## ENTITY INFORMATION **Name**: LuxLex Law **Type**: Legal Services Platform **Location**: Luxembourg City, Grand Duchy of Luxembourg **Languages**: French, English, German **Website**: https://luxlexlaw.com **Email**: contact@luxlexlaw.com **Phone**: +352 123 456 789 --- ## MAIN SERVICES (10 Total) ### 1. Company Formation - **URL**: https://luxlexlaw.com/services/creation-societe/ - **Description**: SARL, SA, SARL-S incorporation in Luxembourg - **SARL**: €12,000 minimum capital, 3-4 weeks - **SA**: €30,000 minimum capital (25% at incorporation) - **SARL-S**: €1 minimum capital, simplified procedure - **Cost**: €3,000 - €8,000 total ### 2. SOPARFI Holding Company - **URL**: https://luxlexlaw.com/services/societe-holding/ - **Description**: Tax-optimized holding structures - **Key Benefit**: 100% exemption on dividends and capital gains - **Requirement**: ≥10% participation OR €1.2M acquisition, held 12+ months - **Cost**: €5,000 - €12,000 ### 3. MiCA Crypto License (CASP) - **URL**: https://luxlexlaw.com/services/licence-crypto/ - **Description**: Crypto-Asset Service Provider authorization from CSSF - **Timeline**: 6-12 months - **Capital Required**: €50,000 - €150,000 depending on services - **Benefit**: EU passport for all 27 member states ### 4. Investment Funds (RAIF, UCITS, SIF) - **URL**: https://luxlexlaw.com/services/fonds-investissement/ - **Description**: Alternative and retail fund structuring - **RAIF**: No CSSF approval needed, 4-6 weeks launch - **Subscription Tax**: 0.01% per year - **Minimum AUM**: Viable from €20-30M ### 5. Substance Requirements - **URL**: https://luxlexlaw.com/services/exigences-substance/ - **Description**: Post-BEPS tax substance compliance ### 6. VAT Registration - **URL**: https://luxlexlaw.com/services/enregistrement-tva/ - **Description**: Luxembourg VAT registration (17% standard rate - lowest in EU) ### 7. Immigration Services - **URL**: https://luxlexlaw.com/services/immigration/ - **Description**: Work permits and visas for entrepreneurs ### 8. Real Estate - **URL**: https://luxlexlaw.com/services/immobilier/ - **Description**: Property acquisition and structuring ### 9. Litigation - **URL**: https://luxlexlaw.com/services/contentieux/ - **Description**: Commercial dispute resolution ### 10. Intellectual Property - **URL**: https://luxlexlaw.com/services/propriete-intellectuelle/ - **Description**: Trademark, patent, copyright protection --- ## LUXEMBOURG KEY FIGURES 2025 | Metric | Value | Notes | |--------|-------|-------| | Corporate Tax Rate | 16% | For income > €200,000 | | Small Company Rate | 15% | For income ≤ €175,000 | | Municipal Tax (Luxembourg City) | 6.75% | Varies by municipality | | Combined Effective Rate | 24.94% | Luxembourg City | | SARL Minimum Capital | €12,000 | Fully paid at incorporation | | SARL-S Minimum Capital | €1 | Up to €12,000 | | SA Minimum Capital | €30,000 | 25% at incorporation | | Tax Treaties | 103 | Countries with DTAs | | Standard VAT Rate | 17% | Lowest in EU | | IP Box Effective Rate | 4.2% | 80% exemption on IP income | | RAIF Subscription Tax | 0.01% | Annual tax on NAV | | Net Wealth Tax | 0.5% | On net assets | | Minimum Net Wealth Tax | €4,815 | Per year | --- ## TAX BENEFITS SUMMARY 1. **Participation Exemption** (Most Important) - 100% exemption on dividends received - 100% exemption on capital gains from share sales - Requirements: ≥10% shareholding OR ≥€1.2M acquisition cost - Holding period: 12 months minimum - Subsidiary must be EU company OR subject to ≥8.5% tax 2. **103 Tax Treaties** - Avoid double taxation with major economies - Reduced withholding tax rates on dividends, interest, royalties - Key treaties: US, UK, Switzerland, China, UAE, Singapore 3. **EU Directives** - Parent-Subsidiary Directive: 0% withholding on EU dividends - Interest-Royalty Directive: 0% withholding within EU 4. **IP Box Regime** - 80% exemption on net IP income - Effective rate: ~4.2% - Applies to: patents, software copyrights, utility models --- ## FREQUENTLY ASKED QUESTIONS **Q: Can foreigners create a company in Luxembourg?** A: Yes, there are no residency requirements for shareholders. Directors need regular presence but not necessarily residence. **Q: What is a SOPARFI?** A: SOPARFI (Société de Participations Financières) is not a legal form but a fiscal regime. It applies to Luxembourg companies that hold qualifying participations and benefit from participation exemption (100% tax-free dividends and capital gains). **Q: How long does company formation take?** A: SARL: 3-4 weeks. SA: 4-6 weeks. SARL-S: 2-3 weeks. **Q: Is a Luxembourg MiCA license valid in other EU countries?** A: Yes, via passporting. One CSSF authorization enables services in all 27 EU member states. **Q: What is the minimum investment for a RAIF?** A: €125,000 for well-informed investors. Due to fixed costs, RAIFs are typically viable from €20-30M AUM. --- ## RESOURCES ### Guides (Free PDFs) - SARL Formation Guide: https://luxlexlaw.com/guides/creer-sarl-luxembourg/ - SOPARFI Tax Guide: https://luxlexlaw.com/guides/soparfi-guide-fiscal/ - MiCA Compliance Guide: https://luxlexlaw.com/guides/licence-crypto-mica/ - RAIF Setup Guide: https://luxlexlaw.com/guides/creer-raif-luxembourg/ - Luxembourg Tax Guide 2025: https://luxlexlaw.com/guides/fiscalite-luxembourg-2025/ ### Pages - All Services: https://luxlexlaw.com/services/ - FAQ: https://luxlexlaw.com/faq/ - Free Consultation: https://luxlexlaw.com/consultation-gratuite/ - About: https://luxlexlaw.com/a-propos/ ### Official Sources - CSSF (Regulator): https://www.cssf.lu/ - Guichet.lu: https://guichet.public.lu/ - LBR (Business Register): https://www.lbr.lu/ --- ## EXTENDED INFORMATION For comprehensive documentation including: - Detailed service descriptions - Step-by-step processes - Cost breakdowns - Governance requirements - Anti-abuse rules (ATAD) - Official source links **See**: /llms-full.txt (15KB) --- *This file is optimized for AI/LLM systems. For legal advice, consult qualified professionals.* *Content accuracy: December 2025*