The creation of a company in Luxembourg requires at least one shareholder and one director regardless of their nationality or residence. Depending on the legal form chosen, there is a capital amount to be paid. For example, for a public limited liability company (Sarl), the minimum is €12,000.
By creating a company in Luxembourg, you will benefit from the lowest VAT in the European Union (3 to 17%).
Offshore companies in Luxembourg that carry out commercial activities with a profit not exceeding €175,000 per year, pay a corporation tax of 15% and 17% if the profits exceed €200,000 per year.
Luxembourg has created a fund for the unemployed where all companies pay 7% of their income.
The Grand Duchy of Luxembourg is considered the second country in the world after the United States to host investment funds. And this is due to the strength of their banking sector as well as the ease of obtaining regulation for such activities. More information (Link hacia el blog).
Holding companies benefit from an exemption on capital obtained from branches they have abroad.
The different legal forms that an offshore company can take in Luxembourg are:
• Public limited company (SA), Public limited liability company (SARL), General Partnerships (SNC), Civil Company (SC), SOPARFI