About This Guide
A comprehensive reference for international entrepreneurs, investors and advisers considering Luxembourg. Covers company formation, corporate taxation, the participation exemption, investment funds, banking, regulatory frameworks, substance requirements, private wealth structuring, fintech, employment, immigration and the practical cost of doing business.
Luxembourg punches far above its weight. With a population of just 680,000, this founding EU member state hosts the world's second-largest investment fund industry, over 120 credit institutions and the European Court of Justice — all within 2,586 square kilometres. For international businesses and investors seeking a credible, well-regulated European platform, Luxembourg offers an unmatched combination of EU passporting, an extensive double-tax treaty network, flexible corporate structures and a deeply experienced professional ecosystem. The Coutts Guide to Luxembourg — 2026 Edition provides authoritative coverage of every material dimension of establishing and operating in the jurisdiction: company formation, the SARL and SA, SOPARFI holding structures, corporate and international taxation, the participation exemption, investment fund vehicles (UCITS, RAIF, SIF, SICAR, SCSp), banking, CSSF regulation, private wealth, fintech, employment law, immigration and the real cost of doing business. Prepared for international entrepreneurs, multinational groups, fund managers, family offices and professional advisers.