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Luxembourg: Offshore Legal and Tax Regimes

Offshore Operations

This page was last updated on 25 June 2020.

'Offshore', i.e. low-tax, activity in Luxembourg is only possible by means of the various specialised corporate forms listed in Forms of Offshore Operation. These types of holding company and collective investment fund are limited to the specified holding and financial activities for which they were created. All other types of commercial and business activity must be conducted in the mainstream economy which is taxed at regular rates.



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