Europe EU
GPs structuring a UCITS, AIF or RAIF fund, Luxembourg
Luxembourg is the largest fund domicile in Europe and second globally, supervised by the CSSF. UCITS, SIF, SICAR and RAIF wrappers cover retail, professional and private equity strategies, with the RAIF launching in roughly 6 weeks under an authorised AIFM.
CSSFRAIFUCITS/AIF
Start setup {placement} 4 min · no card required
Corp tax
24.94%
Fastest setup
4 weeks
Tax treaties
85
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: EUR 12,000
- Administrative language: French
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 24.94%
- Effective rate ~4.99%
- Tax treaties 85
- VAT rate 17%
- Withholding on dividends 15%
Key treaty partners
USAUKGermanyFranceBelgiumNetherlands
Banking and payments
- Banking is straightforward
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If incorporation cost or speed is your binding constraint
Luxembourg requires a notarial deed, EUR 12K minimum share capital and realistic year-1 costs of EUR 10K-30K. For lean SME setups:
Notarial deedEUR 12K capitalEUR 10-30K year-1