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SIF – Specialised Investment Fund A specialised investment fund based in Luxembourg is in principle exempt from income tax. The subscription tax is 0.01% per annum. The basis for calculating the subscription tax is the total net asset value of the specialised fund. The company is liable to a one-off capital tax of €1,250 payable on incorporation. SICAR – company with risk capital investments (Authorised capital of at least EUR 1mn) Annual capital turnover tax of EUR 1,250. Corporate tax 29.63%. There are no restrictions under double tax treaties. Profit distributions are not subject to source tax. Income from securities is exempt from tax. Proceeds from the liquidation of a company are not taxed (for non-resident participants)
Luxembourg does not tax profits generated by offshore bank accounts. An offshore Luxembourg bank account is a guaranteed means of capital protection. All information in offshore bank accounts in Luxembourg is considered confidential and may not be disclosed without the express authorisation of the bank account holder.
Luxembourg offers unique business opportunities due to its stable economy, favourable tax system, strategic location, quality financial services and high standard of living. These factors make it an attractive location for international investors and entrepreneurs seeking to expand their operations or enter the European market.
However, business success in Luxembourg requires careful planning and understanding of the local environment. This includes choosing the best legal form for the company, strategic planning, complying with regulatory requirements and proactively engaging with local partners and regulators.
Overall, Luxembourg offers a favourable environment for business development, backed by a highly skilled workforce, an innovative economy and a stable legal system.

There is no single ideal jurisdiction in the world for starting a business that would suit everyone. But there are countries whose legislative and tax system is ideally suited to your particular case.
Very often we are approached by clients with the request “Quickly register a company in the EU and pay low taxes”. But during a consultation with a specialist it turns out that, for example, the client also wants to stay in the country of business for a longer period of time or permanently reside there with the possibility of obtaining EU citizenship, which means that it is necessary to additionally apply for a long-term residence permit abroad.
In view of this situation, we always recommend approaching the choice of a country for starting a business comprehensively, taking into account both corporate, tax and immigration laws together with the goals and objectives that the entrepreneur wants to achieve.

In recent years, Europe has become one of the most attractive regions for international business due to its stable economic environment, developed infrastructure and favourable legislation. For foreign entrepreneurs wishing to open a company in Europe, one of the key aspects is opening a bank account, which is a prerequisite for business activities. Below is a detailed overview of the process of company registration and opening a bank account in Europe.
Step 1: Choosing a jurisdiction
The first step is to choose a country for business registration. Among the popular destinations are Germany, the Netherlands, Estonia and Ireland. Each country has its own peculiarities of business registration, taxation and banking. It is recommended to analyse the market, study local legislation and tax rates, and assess the political and economic stability of the country.
Step 2: Company registration
The process of incorporating a company in Europe usually involves submitting an application to the local registration authority, paying registration fees and providing the necessary documents such as incorporation documents, directors’ and shareholders’ details. In some countries, such as Estonia, this process can be fully automated and completed online.