Luxembourg vs Samoa: which jurisdiction wins?

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

	Luxembourg	Samoa
Tax headline	24.94% effective; SOPARFI structuring lowers materially	0% on offshore income
Formation days	14	3
First-year cost	$12,000	$1,600
Treaties	85+	Limited
Substance	Substance mandatory post-ATAD	Light
Banking	BIL, BGL BNP Paribas, prime brokers	Limited

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.