| Latest Luxembourg News Corporate, Funds and Family office September 2017
| 
| 
| 
| | New IP BOX 5,2%
| Fund Manager
| Family Trust
| | The New Intellectual Property Box 5,2% Tax
Read more | Unregulated Fund in Luxembourg Read more |
The Special Limited Partnership as a Family Trust
Read more |
The New Intellectual Property BOX 5,2 % Tax
A new IP tax regime for 2018. Luxembourg is known for its favorable intellectual property regime. From 2018, income derived from a patent or a software can benefit from a tax rate of 5,2% (on royalties and capital gains). This new IP or patent box regime would aim to reinforce research and development (R&D) activities in Luxembourg and stimulate the R&D spending of foreign investors in Luxembourg. Creatrust assists promoters of IP and companies in their establishment in Luxembourg. Read more, request our Creavision on this NEW subject.
Unregulated Fund in Luxembourg The SLP can be setup as an Unregulated Alternative Investment Fund under the AIFMD - It can be set up within a matter of days - No prior regulatory approval - Its manager should be regulated only when its AUM is over > 100 Mio (500 Mio for closed-end funds) - The SLP can invest in any type of assets: equities, participations, bonds, loans, artworks, cars, hedge fund strategies, liquid or illiquid instruments, real estate, private equity, etc. - No custodian required - No audit required - No prime broker required - Fully Tax transparent – fully tax exempt in Luxembourg – No VAT - Clearing and settlement of subscriptions with Euroclear – Fundsettle The SLP is a flexible and fast solution for Alternative investment strategies. Read more
The Special Limited Partnership as a Family Trust
Family Offices may use this flexible vehicle to structure the holding of their wealth by bringing all or part of their assets into such a SLP. The SLP can be incorporated to the benefit of a family. It can play the role of private holding entity in a flexible and tax friendly framework. The member of the oldest / first generation (founder) brings his assets in kind to the SLP who will issue different types of shares, one category of shares per generation Each Member of the Family receives one category of share with different right on the assets of the SLP and voting rights. The provision of the SLP as a Family trust can be adapted to match all the needs of the members of the family. Request our Creavision on this NEW subject.
Contact us - More on Creatrust - Creatrust News
Latest newsletters
> Securitisation Platform - Redomiciliation to Luxembourg - RAIFs - Physical and cyber risks
> RAIFs - Luxembourg Private Foundation - Securitisation Benefits - Tax Treaties with Luxembourg > Repeal of the Luxembourg Intellectual Property Regime - It is still time to set up an IP company! > Proposed amendements to LP compnaies - AIFMs and SLP - Famiy Art Foundation Case Studies - ELTIFs
> RAIF, a new Alternative Investment Fund - Luxembourg Corporate Law amendements _ Benefits of the Luxembourg Private Foundation > Intellectual Property Regime and Nexus Approach - Criteria for Qualifying Securitisation - Private Placement Life Insurance
> Intradomus Appli - New Tax Measures for Companies in Luxembourg - ELTIFs for long term Investment - Benefit from the Wealth Protection Plan |