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You invest in real estate
Choose the right structure in Luxembourg.

Acquisition, rental management, promotion or transfer of assets – Luxembourg offers an attractive legal and tax framework for real estate projects. Fidustra guides you towards the optimal structure and coordinates the formalities.

Start my registration Which structure to choose
1

What structure for your real estate project

The choice depends on the nature of your project: asset ownership with transfer, commercial activity (purchase-resale, renovation) or promotion with several investors. Each situation calls for a different structure.

Heritage & transmission

Rental management

SCI

Ideal for holding and transmitting real estate assets between partners.

  • + Free capital
  • + Transmission by transfer of shares
  • + Dedicated real estate object
  • ~ 2 associates minimum
Learn more

Commercial activity

SARL

For purchase-resale, renovation or professional rental management.

  • + Limited liability
  • + Broad commercial object
  • ~ Minimum capital €12,000
Learn more

Real estate development

SA

For projects with multiple investors or financing needs.

  • + Multi-investor
  • + Structured governance
  • ~ Minimum capital €31,000
Learn more

Capital (SCI)

Free

No legal minimum

Notary

Required

Coordinated by Fidustra

Transmission

Made easy

Via transfer of shares

Next step: what to prepare
2

What to prepare

This information allows Fidustra to identify the structure suited to your project and to prepare the file in conjunction with the notary.

Next step: what Fidustra manages
  • Partners’ ID
  • Nature of the project (acquisition, rental, sale, promotion)
  • Location or geographical area of the property
  • Estimated value of the heritage or project
  • Planned financing (equity / bank loan)
  • Possible contributions in kind (existing assets)
  • Number of partners and distribution of shares
  • Beneficial owners (UBO)
  • Objective of transmission or sale in the long term
3

What Fidustra coordinates

From incorporation to real estate accounting, Fidustra orchestrates each step in conjunction with notaries, banks and competent administrations.

Start my registration

Your file monitored by an expert.

  • Advice on structure (SCI, SARL or SA)
  • Coordination with the notary for the constitution
  • Procedure for contribution in kind if existing
  • Registration in the Trade Register
  • Land registration (in conjunction with the notary)
  • Implementation of real estate accounting
  • Tax declarations (property tax, VAT if applicable)
  • Monitoring of annual obligations
  • Advice on asset transfer

Frequently asked questions — Real estate in Luxembourg

SCI, VAT, contributions in kind: answers to real estate investors' questions.

The SCI is ideal for the management and transfer of real estate assets between partners. The SARL is better suited to a commercial activity (purchase-resale, renovation) or professional rental management. The choice depends on your objectives and the desired tax system — Fidustra advises you.

The sale of new buildings is subject to VAT at 17%. Rental for residential use is exempt. Rental to companies may be subject to VAT depending on option. Fidustra helps you identify the regime applicable to your project.

Yes. Real estate can be contributed in kind to an SCI upon its formation or subsequently. This contribution requires the intervention of a notary and an evaluation by an expert. Fidustra coordinates these procedures with competent professionals.

Yes. The property tax (Grundsteuer) is collected by the municipalities. Its rate varies depending on the location and nature of the property. It generally represents a moderate load. Fidustra informs you of the tax obligations applicable to your real estate project.

Need to move faster

Fidustra also has already incorporated companies ready for resale. This solution can speed up your launch when you want to avoid some formation delays.

View ready-made companies

Your real estate project deserves the right structure

Create your Fidustra account and start the guided journey — SCI, SARL or SA, coordinated notary.

Start my registration