Luxembourg: Soparfi: les sociétés de holding au Luxembourg

Last Updated: 16 April 2019
Article by Arnone & Sicomo

Soparfi: que sont-ils? 

Soparfi est une société de participation financière au Luxembourg.

Soparfi est utilisée comme un véhicule pour la gestion et la détention de participations financières dans des autres sociétés résidentes et non résidentes.

Elle ne peut pas exercer d'activité commerciale ni participer à la gestion d'une autre société, et ne peut pas détenir de propriété immobilière, de propriété intellectuelle ou accorder de financement avec intérêt.

Le fait de ne pas avoir un unique objectif social la différencie des "sociétés de holding" (Loi du 31 juillet 1929), ayant pour seul objectif de gérer des participations autres que des activités commerciales ou industrielles.

La société mère Soparfi est donc une société de capitaux résidente entièrement imposable qui peut avoir différentes formes juridiques : SA (société anonyme), SARL (société à responsabilité limitée), SCA (société en commandite par actions) ou coopérative organisée sous la forme d'une société anonyme.

- SARL: nécessite un capital de 12 500 €, minimum un associé et un administrateur.

- SA: nécessite un capital de 31 000 € (dont au moins 25% doit être versé), minimum un actionnaire et un administrateur, ainsi qu'un auditeur indépendant.

- SCA: exige un capital de 31 000 € (dont au moins 25% doit être versé), minimum deux actionnaires et trois administrateurs, ainsi qu'un auditeur indépendant.

- COOPSA: une société coopérative qui a adopté la forme d'une société anonyme et qui autorise le capital variable, avec au minimum trois actionnaires et trois administrateurs.

La SOPARFI peut être également configurée comme :

l'établissement stable local d'une société résidante dans l'un des états membres de l'UE (visé à l'article 2 de la directive CE 90/435/CEE) ;

l'établissement stable local d'une société résidante dans un état avec lequel le Grand-Duché de Luxembourg a conclu un accord visant à éviter la double imposition.

La succursale qu'elle détient peut avoir la forme de:

- société de capitaux résidente entièrement imposable;

- société résidente dans un état de l'UE;

- société de capitaux non résidente, entièrement imposable au moyen d'un impôt correspondant à l'impôt sur le revenu des personnes morales.

La Soparfi est très efficace sur le plan international, étant donné qu'elle bénéficie de certains avantages, tels que:

- vaste réseau de traités contre la double imposition signés par le Luxembourg;

- l'application des directives fiscales européennes, en vertu desquelles est exemptée des dividendes distribués par des prises de participation et des gains réalisés sur la cession de celles-ci. Les exemptions susmentionnées signifient qu'il s'agit d'une alternative valable au "holding 29" (également appelée "holding exempté", supprimé le 1er janvier 2007).

Le régime fiscal de Soparfi 

La société mère, résidente entièrement imposable, ou Soparfi, est soumise en principe à tous les impôts, mais les dividendes et les revenus de la vente de participations sont exonérés sous réserve du respect de certaines conditions. Ces conditions sont énoncées dans le Code fiscal luxembourgeois. (art.166 LIR).

En ce qui concerne l'impôt sur la fortune, il est autorisé à déduire les revenus des personnes morales et l'impôt commercial municipal sur les bénéfices. De plus, ils sont exemptés dans le pays de la société mère:

- le dividendes reçus de la succursale;

- les actifs résiduels reçus à la suite de la liquidation de la succursale;

- la plus-value réalisée sur la vente de la succursale.

Soparfi peut également déduire le montant investi dans la succursale de ses actifs imposables.

Pour les retenues à la source sur les dividendes versés à ses actionnaires, elle peut les éviter, sans application d'aucune retenue à la source sur l'actif résidu de la liquidation accordé à l'actionnaire.

Soparfi: aspects juridiques et comptables 

Sur le plan juridique, Soparfi est une société à capitaux résidente. La forme la plus utilisée est celle d'une société anonyme, qui doit satisfaire aux exigences suivantes au Grand-Duché de Luxembourg:

- la présence d'un minimum de deux actionnaires;

- chaque actionnaire doit participer au capital social divisé en actions;

- l'actionnaire n'est responsable que dans la mesure de son apport;

- le capital doit être d'un minimum de 30 986,69 EUR (ou l'équivalent dans une devise autre que l'euro) entièrement souscrit;

- chaque action doit être libérée d'au moins un quart, avec paiement en espèces ou avec des apports de nature différente;

- les actions représentant le capital sont de valeur égale;

- le conseil d'administration est composé d'un minimum de trois membres révocables, qui perçoivent un salaire ou exercent cette fonction à titre gratuit;

- un ou plusieurs auditeurs constituent le conseil de surveillance;

- aucun statut spécial de nationalité ou de qualification n'est requis pour les administrateurs et les auditeurs;

- l'assemblée générale a le pouvoir maximum de faire ou de ratifier les actes qui affectent la société.

Toutefois, pour les aspects comptables, Soparfi est obligée de tenir une comptabilité régulière, selon les dispositions du Code de commerce.

Sur cette base, le conseil d'administration doit établir chaque année un bilan et un compte de résultat.

Les comptes annuels, qui doivent être clairs et capables de fournir une situation financière réelle de la société, comprennent:

- le bilan;

- le compte de résultat.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Related Video
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions