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Luxembourg NFT Marketplace for American founders

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

Luxembourg entity

Substance mandatory post-ATAD

NFT Marketplace considerations

Primary/secondary marketplace operator with custody flows.

American UBO exposure

CFC/GILTI, PFIC, FBAR/FATCA reporting paramount; treat US tax exposure as primary constraint.

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