Luxembourg: Law of Offshore
Table of Statutes
This is a non-exhaustive list of the main Luxembourg statutes affecting offshore and non-resident business. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.
Law of 1915 (Commercial Companies)
Circular 11/5020 of 9th September 1965 (Holding de Financement)
Law of 4th December 1967 (Income Tax)
Law of 27th July 1972 (Tax Incentives)
Law of 19th July 1983, Fiduciary Assets
Law of 30th March 1988 (Undertakings for Collective Investment)
Law of 6th December 1990 (Tax Reform)
Grand-Ducal Decree of 24th December 1990 (Soparfi)
Grand-Ducal Regulation of 28th December 1990 (Listing Requirements)
Law of 19th July 1991 (Dedicated Funds)
Law of 1991 (Insurance Supervision)
Law of 5th April 1993 (Banking Secrecy)
Law of 22nd December 1993 (Double Taxation)
Law of 23rd December 1998 (Market Supervision)
Law of 31st July 2006 (Labour Code)
Law of 13th February 2007 (Specialized Investment Funds)
Law of 11th May 2007 (Société de gestion du Patrimoine Familiale (SPF)
Loi du 15 juin 2004 relative a la Société d'investissement en capital à risque (SICAR)
The EU Parent-Subsidiary Directive 90/435/CEE is also relevant.
The 2004 CSSF Circular 02/80 governing hedge funds
The financial services sector in Luxembourg is regulated by the Commission de Surveillance du Secteur Financier (CSSF). Comprehensive information from the CSSF on the laws and regulations governing the financial services sector can be found here.