Luxembourg vs DIFC (Dubai): which jurisdiction wins?

Luxembourg vs DIFC (Dubai) — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Luxembourg	DIFC (Dubai)
Tax headline	24.94% effective; SOPARFI structuring lowers materially	0% on qualifying income (9% otherwise)
Formation days	14	14
First-year cost	$12,000	$12,000
Treaties	85+	140+
Substance	Substance mandatory post-ATAD	Mandatory office, directors, employees in DIFC
Banking	BIL, BGL BNP Paribas, prime brokers	DIFC-licensed banks and prime brokers

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