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Luxembourg Holding Company for French founders

Setting up a holding company in Luxembourg as a French founder is a three-variable problem: the Luxembourg entity, the holding company regulatory profile, and the home-country exposure of the UBO.

Luxembourg entity

Substance mandatory post-ATAD

Holding Company considerations

Pure equity holding vehicle for groups and investments.

French UBO exposure

Article 209B CFC, 3% tax on French real estate via offshore, exit tax.

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.

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