An SCSp (Special Limited Partnership) in Luxembourg is a highly flexible and tax-efficient vehicle designed for wealth management and transmission, particularly appealing to international clients. It offers a customizable structure with no legal personality, allowing investors to tailor governance and economic rights according to their needs. The SCSp benefits from tax transparency, meaning that income is taxed at the investor level, avoiding double taxation. This makes it an ideal choice for private wealth structuring, estate planning, and investment pooling. Additionally, Luxembourg’s stable regulatory environment, extensive double tax treaty network, and investor-friendly legal framework make the SCSp a strategic choice for safeguarding and growing wealth across generations.
Flexible Investment Structure: No legal personality, allowing investors to remain anonymous.
Tax Efficiency: Transparent for tax purposes, with no corporate income tax, municipal business tax, or net wealth tax.
Wealth Transmission: The SCSp’s flexible structure allows for efficient succession planning and asset protection. It enables tailored inheritance arrangements while maintaining control over family assets.
Real Estate Investments: Its tax-transparent nature facilitates the pooling of international properties under one structure, allowing for efficient management, consolidated reporting, and optimized tax planning. This makes the SCSp a powerful tool for growing and safeguarding wealth across generations.
Regulatory Flexibility: Not subject to CSSF approval unless set up as a regulated fund (RAIF, SIF).
Global Recognition: Luxembourg's reputation as a leading financial hub for investment funds.
Family Wealth Management: Ideal for high-net-worth individuals looking to structure wealth for succession planning. The entry threshold is more accessible than many might expect, with investments starting at around one million euros already offering significant benefits.
Private Investors: Those seeking flexible investment opportunities without burdensome regulations.
Fund Managers and General Partners: Efficiently pool assets for private equity or venture capital investments.
SCSp structures in Luxembourg are making sophisticated investment opportunities more accessible, enabling family offices or individuals with substantial capital—starting at around €1 million—to structure investments that were once reserved for institutional investors. This flexibility allows high-net-worth individuals to pool assets, diversify investments, and optimize tax efficiency while maintaining control over wealth distribution.
For example, consider a family man seeking to strategically manage and pass on his wealth. By setting up an SCSp, he can consolidate various assets—such as real estate, private equity investments, and financial securities—into one cohesive structure. This not only streamlines management and reporting but also allows for customized succession planning, ensuring his wealth is transferred efficiently and according to his wishes. The SCSp’s tax transparency and regulatory flexibility further enhance its appeal, providing a powerful tool for intergenerational wealth management and investment growth.
At The B.O.A.R.D. Luxembourg S.à r.l., we specialize in setting up and managing SCSp structures tailored to the needs of high-net-worth individuals and family offices. Our senior partners bring over 20 years of experience in international tax structuring, ensuring that your investment vehicle is optimally configured for both growth and wealth transmission.
We provide comprehensive support throughout the entire lifecycle of your SCSp, from the initial setup to ongoing management. This includes ensuring full compliance with LuxGAAP and regulatory requirements, safeguarding the integrity and transparency of your financial reporting. Our expertise extends to sophisticated tax advisory, leveraging Luxembourg’s extensive double tax treaty network to maximize fiscal efficiency.
Additionally, we offer strategic succession planning services, helping you structure your SCSp to meet your specific inheritance and asset protection goals. Whether you’re looking to consolidate international investments, pool real estate assets, or pass on wealth to the next generation, The B.O.A.R.D. is your trusted partner in navigating the complexities of wealth management and intergenerational planning.
Call to Action
Ready to take the next step in strategic wealth management? Contact us today to learn how an SCSp structure can help you grow, protect, and efficiently transfer your wealth. Our team of experts at The B.O.A.R.D. Luxembourg S.à r.l. is here to guide you through every step of the process, from setup to ongoing management and strategic succession planning.
To get started, please fill out the contact form found hereunder, and we will get back to you with a tailored quotation based on your specific needs. We offer an initial consultation with clients, and for a detailed consultation, our fees start at €200 per hour, ensuring you receive personalized and expert guidance.
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