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Luxembourg Token Issuer for French founders

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

Luxembourg entity

Substance mandatory post-ATAD

Token Issuer considerations

Project conducting TGE, SAFT, or post-listing token operations.

French UBO exposure

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

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