Luxembourg vs Gibraltar: which jurisdiction wins?

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

	Luxembourg	Gibraltar
Tax headline	24.94% effective; SOPARFI structuring lowers materially	12.5% corporate tax
Formation days	14	7
First-year cost	$12,000	$4,000
Treaties	85+	Limited
Substance	Substance mandatory post-ATAD	Substance for accrued-in-and-derived-from claim
Banking	BIL, BGL BNP Paribas, prime brokers	Gibraltar International Bank, EMIs

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