Luxemburgs ondernemingsrecht en SOPARFI-advies

Home > Ondernemingsrecht > Ondernemingsrecht Luxemburg

SOPARFI- en houdstermaatschappijpraktijk

Private-equity-sponsors die portefeuille-overnames structureren via SOPARFI-houdsters schakelen WVT in voor board governance, statutaire documentatie, intragroepsfinancieringen en transacties op SPV-niveau onder Luxemburgs recht. Onze advocaten stellen op en voeren uit, samen met onze belastingadviseurs. We verzorgen Luxemburgse juridische fusies en splitsingen, kapitaalwijzigingen, aandeelhoudersovereenkomsten, integraties na overnames en herstructureringen in de exitfase. Elk dossier koppelt Luxemburgs ondernemingsrecht aan de planning rond de deelnemingsvrijstelling en de ATAD 3-substancebeoordeling die er meestal achter zit.

Onze expertise

Luxemburgs ondernemingsrecht vormt de basis van veel Europees grensoverschrijdend houdster- en fondswerk. De advocaten en belastingadviseurs van WVT verzorgen SOPARFI-governance, RAIF- en SIF-fondsvehikelwerk, de uitvoering van fusies en overnames en Luxemburgse fiscale structurering parallel, voor private-equity-sponsors, family offices en multinationals.

Vertrouwd door Fortune 500-ondernemingen wereldwijd

Keuze van het vehikel en governance

Private-equity-sponsors die kiezen tussen RAIF-, SIF- en SICAR-structuren rekenen op WVT om de keuze van het vehikel af te stemmen op de investeerdersbasis, de activaklasse en de AIFM-positionering. Onze advocaten verzorgen het opstellen van de statuten, de governance-afspraken en de documentatie richting de CSSF waar het vehikel gereguleerd is. Family offices die SPF- en SOPARFI-combinaties gebruiken voor vermogensstructuren over meerdere generaties, hebben doorlopend governance-werk, bestuursvernieuwingen en substance-onderhoud onder ATAD 3 nodig. WVT voert dit advies uit naast het werk rond de deelnemingsvrijstelling en rulings dat dezelfde structuren meestal vragen.

Veelgestelde vragen

Do I need a Luxembourg corporate lawyer to set up a SOPARFI?

Incorporation runs through a Luxembourg notary and the trade and companies register. SOPARFI constitutional documents, shareholder agreements, board composition and group integration usually require corporate-law advice the notary will not provide. WVT typically takes the file from drafting through execution, then advises on ongoing governance, intra-group transactions, substance maintenance and exit-stage restructurings as the SOPARFI operates within the wider group.

What does a Luxembourg corporate law firm typically handle for international clients?

Standard Luxembourg corporate law work for international clients covers SOPARFI and fund-vehicle governance, M&A execution, intra-group reorganisations, fund-level transactions, shareholder agreements, board renewals, substance maintenance under ATAD 3, and the legal side of participation exemption and ruling work. WVT also advises on Luxembourg-law commercial contracts, intercompany financing arrangements and corporate disputes.

What is the difference between a SOPARFI, a RAIF and a SIF?

A SOPARFI is an unregulated holding company under the 1915 Law, used for participation holding and group financing. A RAIF is a reserved alternative investment fund supervised through its AIFM rather than directly by the CSSF. A SIF is a CSSF-supervised specialised investment fund for well-informed investors. Each suits a different sponsor, investor base and asset profile, and WVT advises on the choice as part of vehicle selection.

Can WVT advise in English and coordinate with our US or EU counsel?

WVT operates in English. Our attorneys and tax advisors coordinate routinely with US, Canadian, UK, German, Asian and Middle Eastern counsel on Luxembourg structures, fund formations and cross-border holding work. Documentation, board materials, fund constitutional papers, ruling submissions and tax memoranda are produced in English, with French translations where Luxembourg practice or counterparties require them.

How does ATAD 3 affect Luxembourg corporate law work?

ATAD 3, also known as the Unshell Directive, introduces substance tests that affect SOPARFI and other holding entities perceived as low-substance. Failing the test risks loss of treaty benefits and participation exemption access. WVT advises on substance design, board composition, premises and personnel arrangements, and the documentation needed to support the SOPARFI’s economic position. This work has become standard for new and existing structures.