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Luxembourg: Types of Company

Branch of Overseas Company

The Luxembourg Holding Company, the 'Soparfi' (Société a Participation Financiere) and now the SPF are the forms which permit 'offshore' activity in Luxembourg: see Offshore Legal and Tax Regimes for a full description. However, they are not separate legal forms as such, and employ one of the above forms, either SA, SARL or Société en Commandite par Actions, as a legal base.

 

 

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