1. Introduction
  2. Eligible Investors
  3. Legal forms
  4. Authorisation and supervision
  5. Capital requirement
  6. Investment policy
  7. Legal and regulatory framework
  8. Custodian bank
  9. Central administration / domiciliation
  10. Offering document and annual report
  11. Issue of new shares
  12. Dividends distribution
  13. Net asset valuation
  14. Compartments
  15. Tax regime
  16. VAT
  1. Introduction

The SOPARFI is a generic term to designate companies whose purpose is hold and manage participating interest in affiliated undertakings. Besides these holding activities, the SOPARFI can carry out any other object be it commercial, real estate or industrial providing that it has the necessary authorization (lien vers autorisation of establishment).

The SOPARFI is therefore subject to the common tax and legal framework.

  1. Eligible Investors

The shares of the SOPARFI are not restricted to any particular type of shareholder. The shares can be subscribed by an individual, a group of individuals or any type of corporate shareholders.

  1. Legal forms

The most common legal forms are the SA or Sàrl (see our comparative table).

  1. Authorisation and supervision
  1. Capital requirement
  1. Investment policy
  1. Legal and regulatory framework
  1. Custodian bank
  1. Central administration / domiciliation
  1. Offering document and annual report
  1. Issue of new shares
  1. Dividends distribution
  1. Net asset valuation
  1. Compartments
  1. Tax regime



  1. VAT

Read more on VAT