Luxembourg vs Ireland: which jurisdiction wins?

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

	Luxembourg	Ireland
Tax headline	24.94% effective; SOPARFI structuring lowers materially	12.5% trading, 15% Pillar 2 for large groups
Formation days	14	5
First-year cost	$12,000	$5,500
Treaties	85+	75+
Substance	Substance mandatory post-ATAD	Substance critical (CFC, BEPS)
Banking	BIL, BGL BNP Paribas, prime brokers	BOI, AIB, plus US bank branches

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.