Tax
Tax lawyer in Luxembourg
The firm structures your tax position in Luxembourg while remaining fully compliant: choice of holding company (SOPARFI) or wealth vehicle (SPF), director remuneration, succession, relocation and international tax.
Legal content reviewed by Maître Cora Maglo, Avocate à la Cour, Liste I du Barreau de Luxembourg depuis 2009.
Luxembourg tax is efficient when it is structured upstream: the right choice of vehicle, genuine substance and careful documentation determine the security of your position as much as its optimisation.
Cerno Law Firm designs robust and defensible tax structures, aligned with your activity, your assets and your succession objectives, never favouring optimisation at the expense of compliance.
The need
As a director, investor or holder of participations, you want to structure your Luxembourg and international tax position efficiently and durably.
An improvised structure, without substance or overall coherence, weakens the entire chain.
The risk
Reclassification, loss of favourable regimes, double taxation, exposure under anti-abuse rules (ATAD, substance, transfer pricing).
A structure without substance or traceability is paid for at the first audit or the first exchange of information between tax authorities.
How the firm acts
Tax diagnostic, choice of vehicle (SOPARFI, SPF), structuring of director remuneration, anticipation of succession and relocation, and coordination of international tax treaties.
Cerno is a law firm admitted to the Luxembourg Bar: our digital tools serve only to simplify the gathering of information, the qualification of the matter and the tracking of your requests; they never replace the lawyer's advice, who validates every tax scheme.
Practice areas
When to call on the firm
- Structure the holding of participations through a SOPARFI.
- Optimise the director's remuneration and dividends.
- Prepare the transfer of an estate or a business.
- Secure a relocation or an international tax position.
Method
Our engagement process
- 1
Information intake
You describe your need via a structured form or an initial call. Our digital tools serve only to organise this information and save time.
- 2
Lawyer qualification
Maître Maglo reviews your situation, identifies the legal issues and confirms the feasibility and exact scope of the engagement.
- 3
Transparent quote
You receive a clear fee proposal, a fixed fee or a range, before any engagement. Nothing is billed without your approval.
- 4
Legal work
The firm drafts, negotiates or litigates as required. Every deliverable is designed and approved by a lawyer admitted to the Luxembourg Bar.
- 5
Tracking and delivery
You follow your matter transparently and receive your finalised documents with the explanations you need.
Documents required
- • Current asset position and ownership structure
- • Accounts and existing remuneration scheme
- • Succession, investment or relocation objectives
- • Relevant tax treaties and tax residences
Deliverables
- • Tax diagnostic and costed recommendations
- • Documented structuring scheme
- • Implementation and compliance plan
Indicative timing
The diagnostic is delivered within a few working days; the implementation of the structure is then planned according to the required deeds and formalities.
Fees stated upfront
Tax consultation from EUR 175 excl. VAT; fixed-fee structuring from EUR 1,500 depending on the complexity of the matter. Everything is costed before any engagement.
FAQ
Frequently asked questions
Is tax optimisation legal in Luxembourg?
Yes, provided it is based on genuine substance and compliant choices. The firm always favours structures that can be defended before the tax authorities rather than aggressive schemes.
Do I need a SOPARFI or an SPF?
It depends on your objective: the SOPARFI suits the active holding of participations, the SPF the management of a passive private estate. The firm advises you after a diagnostic.
Does the firm handle international tax?
Yes, the firm coordinates tax treaties, questions of residence and relocation, and European anti-abuse rules.
Is Cerno a tax software?
No. Cerno is a law firm admitted to the Luxembourg Bar. The digital tools help gather information, but it is the lawyer who designs and validates the structure.
Member of
Affiliations & réseaux professionnels
Free guide · PDF
The practical guide to secure your next step
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- The key steps, explained simply
- The documents to prepare
- The common mistakes to avoid
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Choosing Cerno means choosing over 17 years of experience
- 2013
- independent firm
- 2009
- at the Bar since 2009
- 7
- working languages
- 100+
- companies & SOPARFI structured
- 200+
- visas & residence permits obtained
- 170
- client nationalities served
- 300+
- due diligence reviews conducted
Around twenty M&A transactions supported · one of the best visa approval rates in Luxembourg.
Since 2009, we devote our expertise to your satisfaction: more than 85% of our clients renew their trust in us.
Our work
Representative matters, anonymised
Typical examples of engagements handled by the firm, presented in an anonymised and illustrative manner. Each matter is handled and validated by a lawyer registered with the Luxembourg Bar.
A holding company and a residence permit, in a single process
Incorporation of a SOPARFI for a non-resident investor, combined with obtaining their residence permit. A single point of contact across both fronts.
Permit obtained in 6 weeksA similar matter? Companies & governanceFounders protected before the funding round
Structuring a shareholders’ agreement and governance for a young company with several founders, ahead of a funding round.
Shareholders’ agreement signed before the roundA similar matter? Debt recoveryA debt recovered across borders
Cross-border recovery of unpaid debts for an SME, through an order for payment and coordination with a foreign colleague.
Receivable recovered in full (100%)A similar matter? Employment lawAn executive defended before the Labour Tribunal
Supporting an executive in a contested dismissal, from strategy to representation at the hearing.
Case argued at the hearingA similar matter? ContractsA secured international distribution
Negotiating and securing an international framework distribution agreement, from liabilities through to the competent jurisdiction.
Competent jurisdiction securedA similar matter?Typical, anonymised examples, for illustration only. They do not prejudge the outcome of a matter, which depends on each situation.
Entrust my matter to the firmExpertise & authority
Ongoing review and analysis of Luxembourg and European case law
Avocate à la Cour, List I of the Luxembourg Bar since 2009
Trained at the London School of Economics, formerly at Clifford Chance and Bonn Steichen & Partners
Member of international networks: EILN, AEA, Cross Border Advisory Solutions
Every matter handled and approved by a lawyer admitted to the Bar
Support in 7 languages, clients of 170 nationalities
Testimonials
What our clients say
Had a consultation with Me Cora Maglo about my Luxembourg Blue Card application. She explained everything clearly: the process, timeline and documents I need, and helped me with my wife’s family reunification too. Honest and practical advice. I felt confident after talking to her.Farshid Pourlatifi
J’ai beaucoup apprécié le service de Maître Maglo : son sérieux, sa sympathie, son professionnalisme et sa disponibilité. Toujours répondu rapidement et clairement, avec des conseils pragmatiques, sans pousser à des procédures longues et coûteuses lorsqu’elles ne sont pas justifiées.Nathan Wirtzfeld
Super assistance and great support! Highly recommend. All my questions were answered, Cora and her team kept me updated all the time. I will definitely reach out to them next time for my residency.Tatiana
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The firm referenced and cited
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Let’s talk about your matter
Describe your situation: you receive an initial analysis and a transparent quote, with no obligation. One dedicated lawyer, from start to finish.