SOPARFI (SOciété de PARticipations FInanciéres) is the most common vehicle dedicated to holding and financing activities in Luxembourg. The company may also carry out other activites, provided they are provided for in the bylaws and a business license is obtained if required. Any undertaking or private person can be eligible as an investor.
A SOPARFI is a fully taxable unregulated company, not subject to any supervisory authority. It does not require authorisation unless quoted and/or commercial activities are carried out.
In this brochure we take a closer look at the details of the legal framework, investment policies, reporting and taxation particularities of the SOPARFI vehicle.
This brochure also exists in German, Chinese, Japanese and Russian.