Luxembourg
Advantages to register your
Private Asset Management Company (SPF) in
Investment, Holding, Management
Financial Assets
Cryptocurrency
Licensing Services
- Estonia Cryptocurrency
Exchange & ICO - Isle of Man Cryptocurrency
Exchange & Trade - Ireland
Cryptocurrency
Company - New Zealand
Cryptocurrency Trade and
Initial Coin Offering (ICO) - Cyprus Brokerage Services
Forex Trading License - Labuan Money Broker License (Forex)
- Mauritius Investment Dealer
& Broker License - Seychelles
Securities Dealers License,
Forex - Vanuatu Securities Dealers
Licenses - Forex -
Ireland
A Location for E-Money and Payment Institutions
Ireland EMI License - Mauritius Investment Dealer
Broker License - New Zealand FSP
Financial Services Providers - BVI Hedge Funds
- Luxembourg - Private Asset
Management Company (SPF) - Luxembourg SOPARFI Holding &
Finance Company
Cryptocurrency Company in Estonia
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Legislation on Cryptocurrency in Estonia
Types of Cryptocurrency Licences
Key points for Cryptocurrency Company Structure
Taxation of cryptocurrency transactions in Estonia
For further Information … Click Here!Regulatory Oversight as a means of Attracting Business
Designated Business Registration Policy
IOMFSA Changes – 5th October 2018
How long will an Application take?
For further Information … Click Here!Register your Cryptocurrency Company in Ireland
Why Register a Bitcoin Company in Ireland?
Border Restrictions and Declaration
Passporting Rights - Further Expand into Europe
Cryptocurrency Regulation 2019
Money Transmission Laws and Anti-Money Laundering Requirements
Ireland Taxation on Crypto area
How Atrium Legal Lab Can Help You
For further Information … Click Here!New Guidance on Cryptocurrencies and Initial Coin Offering (ICO)
Registration and other Obligations
Tokens that are not Financial Products
Fair Dealing and Initial Coin Offers
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Foreign Exchange(FX)
Securities Dealer
License
CySEC Licensed Cyprus Investment Firm (CIF) CySEC Licensed
Cyprus Investment Firm (CIF) License Initial Capital Requirements
Conditions for the Granting of a License How Atrium can Help you
For further Information … Click Here!Benefits to set-up your Forex Money Broker Company in Labuan
Advantages of Labuan Fintech Company:
The Labuan Forex Money Broker License What is Money Broking?
How Atrium Legal Lab Can Help You
For further Information … Click Here!Become a Brokerage Institute and offer Managed Accounts
Investment Dealer/Broker License Requirements
For further Information … Click Here! Seychelles
One of the most sought-after Jurisdictions
For Setting up a Licensed Forex Company
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For further Information … Click Here!Applying for a Securities Dealers Licence
Financial Dealers Licensing Amendments
How Atrium Legal Lab Can Help You
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E-Money
Payment Services
Institutions (EMI - PSP)
How to obtain the Payment or E-Money EMI license
Electronic Money Institution (E-Money) License Application
Summary of the Key Stages in the Application Process
Key Stages in the Application Process
For further Information … Click Here!Become a Brokerage Institute and offer Managed Accounts
Investment Dealer/Broker License Requirements
For further Information … Click Here! Advantages to be Licensed in New Zealand
As a Financial Services Provider (FSP)
NZ FSP Registration
Who needs to be licensed?
New Zealand FSP Registration
What you need to Obtain FSP Registration
NZ FSP Registration
Timeframe to Complete this process
Investment Funds
Funds in the British Virgin Islands
Fund Structuring
British Virgin Islands
Registration of an Investment Fund
BVI Incubator and Approved Fund
BVI Hedge (Incubator) Funds
Limited Functionary Requirements
Asset Management
Company
Luxembourg Private Asset Management Company (SPF) The Concept
Permitted and Prohibited Activities of a Luxembourg
Luxembourg SPF Capital Requirement and Supervision
Luxembourg Private Asset Management (SPF) Advantages
For further Information … Click Here!Private Asset Management Company (SPF)
Luxembourg Private Asset Management Company (SPF)
The Concept
Permitted and Prohibited Activities of a Luxembourg
Luxembourg SPF
Capital Requirement and Supervision
Luxembourg Private Asset Management (SPF)
Advantages
Purchasing, Holding, Managing and
Selling of any kind of Financial Assets
(Excluding commercial activities)
The Concept
The SPF was created by Luxembourg law issued on 11th May 2007 to allow the registration of an investment corporate vehicle dedicated to the management of the estate of private individuals.
Purpose of an SPF is: purchasing, holding, managing, and selling of any kind of financial assets, albeit excluding commercial activities.
The SPF is designed as an investment-company targeted to individuals in so far as acting under the management of their private assets.
The term "family property" shall be heard exclusively in the sense of "private assets of individuals” and does not imply or require any family relationship between shareholders of a SPF.
The minimum capital of a SPF is based on the legal form chosen, that must mandatory be in the form of a corporation.
The SPF is a wealth-management corporate-vehicle simple, flexible and consistent with the EU regulatory requirements. It can be used for instance, both for management of assets for a club of investors, or to acquire shares of a company by its own directors or employees.
The SPF is formed as a corporation. In practice, the SPF is formed in the form of the Public Limited Company (PLC., Corp./SA) or that of the Limited Liability Company (LLC., Ltd./SARL).
The company name must contain the abbreviation "SPF";
Bearer shares may be issued;
It is required that the articles of association expressly state that the company is subject to the provisions of Luxembourg's law on Private Asset Management Companies.
The activity is limited to the acquisition, holding, management and the realisation of investments in financial instruments in the broadest sense. This includes derivatives such as, for example, shares, investments; Funds; futures; bonds; options; precious metals as well as bank accounts.
Under the condition that the following are granted gratuitously, the company may grant guarantees, collateral and loans to affiliated companies;
Advance payments of dividends are permitted;
The unlimited taking out of loans from shareholders or third parties as well as the issuing of securities is permitted.
Any type of commercial activity/trading activity;
The direct ownership of real estate;
The holding of patents or rights;
Management activities or financial services to third parties or affiliated companies;
The receipt of more than 5% of the total dividend revenues from companies liable to taxation at a rate below 11%;
The listing of the SPF shares or the offering thereof to the public.
Notwithstanding this, the company may have financial interests in other structures which carry on the afore-mentioned prohibited activities.
Upon incorporation, the SA must have a minimum capital of EUR 31,000 where 7,250 need to be fully paid up the SARL must have a minimum capital of EUR 12,500 where 100% must be fully paid up SPFs are obliged to create a legal reserve which is equal to 5% of the profit until the legal reserve reaches 10% of the share capital.
The SPF is not subject to any type of financial-market oversight. The so-called “Administration de l’Enregistrement et des Domaines" (Administration for Domain Registration) – not the tax administration in Luxembourg - has jurisdiction over such companies;
The domicile agent must submit a report once annually to verify that the company’s activity remains within the legal framework;
The SPF is protected by the Luxembourgian bank-confidentiality regulations.
Advantages
A one-off registration tax of 75 EUR which is payable at the formation of a SPF and when the articles of association are amended;
Subscription tax of 0.25% annually on the deposited capital (+ issuing bonuses);
No DBA authorisation;
No VAT registration;
Complete exemption from corporate income tax, excise tax and assets tax;
No withholding tax on interest payments (restrictions apply to individuals);
No withholding tax on dividend payments (non-residents);
No taxation of capital profit arising from the sale of SPF shares (non-residents); No taxation of liquidation revenues from the SPF (non-residents).
The Private Asset Management Company (SPF) in Luxembourg is an attractive vehicle for managing the private assets of wealthy
natural persons. This is particularly so due to its special tax status as well as its wide spectrum of application.
A SPF in Luxembourg does not require an official license prior to commencing its activities. Moreover, the shareholders of a SPF benefit from the liability of it as a legal person as well as from its ability to issue bearer and registered shares.
Our lawyers and financial services specialists at ATRIUM LEGAL LAB provide solutions to clients by combining the traditional legal fabric with new technologies.
Atrium Legal Lab has a team of trained professionals to advise clients interested to register a Luxembourg SPF, to get engaged in Purchasing, Holding, Managing and Selling of any kind of Financial Assets.
In particular, we welcome questions about Luxembourg Private Asset Management Company (SPF) Registration and are pleased to assist you.
You would like to discuss with us
You can either call or email us.
One of our Customer Representatives will be most pleased to help and assist you

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