Frederic Themans Dividends, Interest, and Royalties: How Are They Taxed? Luxembourg has a particularly structured tax regime for financial flows between companies. Dividends, interest, and royalties are not treated in the same way: each is subject to its own taxation and e... 2 Jul 2026 Actualités
Frederic Themans Declaration Errors That Cause You to Overpay Taxes Declaration Errors That Cause You to Overpay Taxes Each year, when analysing tax returns of cross-border workers, the same overlooked issues repeatedly appear: Actual professional expenses The standar... 3 Jun 2026 Actualités
Frederic Themans 2026 wage indexation in Luxembourg 2026 wage indexation in Luxembourg Luxembourg’s upcoming wage indexation is welcomed by employees, pensioners, and social benefit recipients, as it helps preserve purchasing power against inflation. H... 29 May 2026 Actualités
Frederic Themans Economic Substance in Luxembourg: Are You Truly Compliant? Many companies incorporated in Luxembourg in reality have no effective presence in the country. This so-called “letterbox companies” phenomenon has been under increased scrutiny by the authorities for... 18 May 2026 Actualités
Frederic Themans Can You Create a Company in Luxembourg Without Living There? It is possible to create a company in Luxembourg without living there, but under specific conditions. The personal residence of the director in Luxembourg is not a legal requirement to incorporate a c... 18 May 2026 Actualités
Frederic Themans SOPARFI Holding: Advantages and Limitations The SOPARFI (Société de Participations Financières) is the most commonly used holding structure in Luxembourg. Incorporated as either a SARL or an SA, it is subject to ordinary company law and corpora... 18 May 2026 Informations sur le marché
Frederic Themans Domiciliation in Luxembourg: Legal Obligations and Best Practices Any company incorporated in Luxembourg must have a real registered office within the territory. This obligation, laid down in the amended Law of 10 August 1915 on commercial companies, is verified by ... 18 May 2026 Actualités
Frederic Themans Registered Office Address vs. Real Substance: What the Law Says Many business leaders confuse two distinct concepts: the registered office address and real economic substance. Having an address in Luxembourg is not sufficient for a company to be considered tax res... 18 May 2026 Histoires
Frederic Themans Mistakes That Trigger a Tax Audit A tax audit in Luxembourg does not always occur by chance. Certain situations or inconsistencies systematically attract the attention of the Luxembourg Inland Revenue (ACD). The main ones are listed b... 18 May 2026 Actualités
Frederic Themans Substance in Luxembourg: Definition and Expectations of the Authorities The concept of economic substance lies at the heart of tax audits carried out by the Luxembourg Inland Revenue (ACD) and by European authorities. It refers to the concrete reality of a company’s prese... 18 May 2026 Histoires
Frederic Themans Why Certain Companies Are Refused Domiciliation Domiciliation in Luxembourg is a strictly regulated activity. A domiciliation agent is not merely an address provider. They assume professional liability and may refuse or terminate a domiciliation at... 18 May 2026 Histoires
Frederic Themans La fin du modèle luxembourgeois ? The End of the Luxembourg Model? The Chamber of Commerce’s opinion on the 2026 budget paints a concerning picture of the evolution of Luxembourg’s economic model. Luxembourg is facing an unstable inte... 15 May 2026 Histoires
