Netherlands vs Luxembourg: which jurisdiction wins?

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

	Netherlands	Luxembourg
Tax headline	25.8% corporate; participation exemption for holdings	24.94% effective; SOPARFI structuring lowers materially
Formation days	5	14
First-year cost	$6,500	$12,000
Treaties	95+	85+
Substance	Substance decree — mandatory directors, payroll, office	Substance mandatory post-ATAD
Banking	ING, Rabobank, ABN AMRO	BIL, BGL BNP Paribas, prime brokers

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.