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Mensuel de mars 2025 - Banques / Assurances

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With every carrot comes a stick: Luxembourg tightens rules on its popular wealth management vehicle, the SPF
By Emre AKAN, Counsel, Tax Gonzalo BURGALETA AZA, Legal Advisor, Tax, DLA Piper Luxembourg   Luxembourg legislation governing its bespoke vehicle for private wealth management, the Société de gestion de patrimoine familial (“SPF”), has recently been amended. The Bill(1) brings several new measures, including the introduction of new fines up to EUR 250,000.   This article explores the popularity of the SPF, key structuring considerations, and what market participants should be aware of considering the recent changes.   Private wealth management is in vogue   Figures recently published by The Economist reveal that people in advanced economies stand to inherit around USD 6 trillion this year –...
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