Luxembourg

Luxembourg

Location

The seat of several institutions and agencies of the EU.A landlocked country.

Economy

One of the best financial Centers in European country. A suitable country to incorporate a holding company.

Language

French,German,Luxembourgish,English

Legal System

Civil law.
Luxembourg Holding Company
Type Societe Anonyme (SA)-public limited company 
Societe Anonyme a Responsa-bilite Limitee (SARL)-limited liability company
Name End with Société Anonyme, SA or AG.
Capital Min. €12,500 (SARL) ; Min. €31,000 (SA).
Share No restriction on the type of the shares.
Share Index  Yes
Registered Agent  No
Registered Address  Yes
Public Disclosure  Yes
Min. Shareholder  At least one
Min. Director  Min. 3 people for SA ; Min. one person for SARL.
Disclosure of Shareholder  No
Disclosure of Director  Yes
Trading restriction Except for the banking or insurance activities.
Taxation  Income Tax
Financial Statement  Yes
Tax Returns  Yes
Account Filing  Yes
Audit Report  Yes
Accounting  Yes
Incorporation Cost € 5,500
Management Fee € 6,300

 

 

税率為%
 *表现尚有說明
Domestic Withholding Tax Rates for Luxembourg
Dividends: 0/15
Interest: 0
Royalties: 0 *

Treaty Partner Ownership Dividends Interest * Royalties *
Armenia 10     0/5/15 * 0     0    
Austria 25     0/5/15 * 0     0    
Azerbaijan 30     0/5/10 * 0     0    
Bahrain 10     0/10 * 0     0    
Barbados 10     0/15 * 0 * 0 *
Belgium 25     0/10/15 * 0     0    
Brazil -     0/15 * 0     0    
Bulgaria 25     0/5/15 * 0     0    
Canada 25/10     0/5/15 * 0     0    
China 25     0/5/10 * 0     0    
Czech Republic 25     0/5/15 * 0     0    
Denmark 25     0/5/15 * 0     0    
Estonia 25     0/5/10 * 0     0    
Finland 25     0/5/15 * 0     0    
France 25     0/5/15 * 0     0    
Georgia 50/10     0/5/10 * 0     0    
Germany * 25     0/10/15 * 0 * 0 *
Greece -     0/7.5 * 0     0    
Hong Kong 10     0/10 * 0     0    
Hungary 25     0/5/15 * 0     0    
Iceland 25     0/5/15 * 0     0    
India -     0/10 * 0     0    
Indonesia 25     0/10/15 * 0     0    
Ireland 25     0/5/15 * 0     0    
Israel 10     0/5/15 * 0     0    
Italy -     0/15 * 0     0    
Japan 25     0/5/15 * 0     0    
Korea (R.O.K.) 25     0/10/15 * 0     0    
Latvia 25     0/5/10 * 0     0    
Liechtenstein 10     0/5/15 * 0     0    
Lithuania 25     0/5/15 * 0     0    
Malaysia 25/10     0/5/10 * 0     0    
Malta 25     0/5/15 * 0     0    
Mauritius 10     0/5/10 * 0     0    
Mexico 10     0/5/15 * 0     0    
Moldova 20     0/5/10 * 0     0    
Monaco 10     0/5/15 * 0     0    
Mongolia 25/10     0/5/15 * 0     0    
Morocco 25     0/10/15 * 0     0    
Netherlands 25     0/2.5/15 * 0     0    
Norway 25     0/5/15 * 0     0    
Panama 10     5/15 * 0 * 0 *
Poland * 25     0/5/15 * 0 * 0 *
Portugal -     0/15 * 0     0    
Qatar 10     0/5/10 * 0     0    
Romania 25     0/5/15 * 0     0    
Russia * 30     0/10/15 * 0 * 0 *
San Marino 10     0/15 * 0     0    
Singapore 10     0/5/10 * 0     0    
Slovakia 25     0/5/15 * 0     0    
Slovenia 25     0/5/15 * 0     0    
South Africa 25     0/5/15 * 0     0    
Spain 25     0/5/15 * 0     0    
Sweden -     0/15 * 0     0    
Switzerland 10     0/5/15 * 0     0    
Thailand 25     0/5/15 * 0     0    
Trinidad & Tobago 10     0/5/10 * 0     0    
Tunisia -     0/10 * 0     0    
Turkey 25     0/5/15 * 0     0    
United Arab Emirates 10     0/5/10 * 0     0    
United Kingdom 25     0/5/15 * 0     0    
United States 25/10     0/5/15 * 0     0    
Uzbekistan 25     0/5/15 * 0     0    
Vietnam 50/25     0/5/10/15 * 0     0    
Note 1:Dividends paid to a nonresident company are generally subject to a 15% withholding tax, unless the rate is reduced under an applicable tax treaty. Dividends paid by an SPF or a 1929 holding company or paid to a qualifying EU parent company under the EU Parent-Subsidiary Directive are exempt from withholding tax. No withholding tax is levied on dividends distributed by a Luxembourg company to a parent company located in a treaty country if conditions similar to those in the Luxembourg participation exemption regime are satisfied. The requirements for the exemption are that the parent company (i) holds at least 10% of the company paying the dividends or a participation acquired for at least EUR 1.2 million; (ii) holds or commits to hold the shares for an uninterrupted period of at least one year; (iii) has a legal form similar to the one of the forms listed in the Luxembourg corporate income tax code; and (iv) is subject to a tax similar to the Luxembourg corporate income tax.
Note 2:Luxembourg does not levy withholding tax on interest. However, profit-sharing bonds and debt instruments with remuneration linked to issuer profits are taxed as dividends at a rate of 15%.
Note 3:Luxembourg does not levy withholding tax on royalties.
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