Luxembourg : le droit d apport est réduit
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, avec grande distinction de l'Université Libre de Bruxelles |
Le projet de budget luxembourgeois pour 2008 prévoit la réduction de 1%, à 0,5% du droit d'apport en société.
La constitution ou l'augmentation du capital d'une société luxembourgeoise implique jusqu'à présent un droit d'enregistrement de 1%, ce qui est élevé par rapport à la moyenne européenne, et surtout par rapport à la Belgique où ce droit est de ... 0%.
Le Grand-Duché prévoit la réduction de ce droit à 0,5% à partir du 1er janvier 2008 et sa suppression pure et simple à partir du 1er janvier 2010.
Ceci rend plus attrayant la constitution de sociétés luxembourgeoises, dont la Société de Patrimoine Familial (SPF), qui succède à la holding classique de 1929 et...
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