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Luxembourg: Types of Company

'Holding' Company

This page was last updated on 17 June 2020.

The Luxembourg holding company, the 'Soparfi' (société a participation financière) 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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