International Structures

Luxembourg is known throughout the world for its financial institutions and tax-exempt holding companies for many years now. However, the changes in the tax environment have been such that, for more than a decade, international group structuring has been moving from the use of exempted companies to the use of normally taxable companies and financial instruments.
Luxembourg responded to this trend by developing an attractive tax regime for holding companies subject to the common Luxembourg corporate tax regime. The latter regime, combined with the efficient use of financial instruments, has made Luxembourg one of the most reputable marketplaces for international structuring.

The Challenge

In a competitive, challenging and constantly changing business environment, structuring the business efficiently becomes a need for all international groups. Answering this need is a complex issue requiring a broad range of knowledge and experience from an accounting, tax and regulatory perspective.

PricewaterhouseCoopers solutions

In order to develop a high level expertise, PricewaterhouseCoopers Luxembourg is organised in industry sectors and challenges. International tax structuring (ITS) is
one of the chalenges in Luxembourg which has developed most intensely over the last ten years. Our cross-discipline team is able to provide you with in-depth analysis of your needs and suitable solutions in order to improve your international shareholding or financial structures.

What’s in it for you

By setting up an apparently more complex structure or simply by using the appropriate financial instrument, the tax charge paid by your subsidiaries or levied on profit repatriation can be minimised. This will allow your group to reduce its global tax burden.

Why PricewaterhouseCoopers Luxembourg?

PricewaterhouseCoopers has one of the largest global networks in the professional services industry. This network is also organised in industry sectors and challenges, and the Luxembourg organisation mirrors the global PricewaterhouseCoopers organisation. This means that whatever country is involved in your structure, a PricewaterhouseCoopers ITS specialist will be available to join an international team dedicated to your group.