Solutions for large estates.


The following are some of the vehicles currently available in Luxembourg for the structuring of large estates:

• SOPARFI (Société de Participations Financières)
A very flexible company structure, designed to act, among other things, as a holding company for groups with international interests, private equity investment or personal wealth management, but which can also operate as a business enterprise.
SOPARFIs are covered by the double taxation treaties concluded with Luxembourg and are tax-efficient.

• SPF (Société de Gestion de Patrimoine Familial)
A vehicle designed for the acquisition, holding and administration of the financial assets of an individual or family. Exempt from direct taxation in Luxembourg but subject to an annual tax of 0.25% of the net value of the assets held, with an upper limit of 125,000 euros.
A SPF cannot carry out business activities, provide services or hold (at least not directly) intellectual property rights or real estate assets.

• SIF (Fonds d’Investissement Spécialisé)
A collective investment vehicle that is ideal for channeling the investments of a group of qualified investors (individuals or companies).
Not subject to investment restrictions, but subject to the principle of risk diversification and a degree of supervision by the Luxembourg financial markets regulator.
A FIS can take the form of a company or a fund and can be divided into compartments. It is tax-neutral, except for the possible application of an annual tax of 0.01% on the FIS’s net assets.

• Unit linked
Unit-linked insurance contracts are a flexible instrument that is widely used in Luxembourg for estate and succession planning, given the confidentiality and security rules governing the insurance market in the Grand Duchy of Luxembourg.