Financial participation company (SOPARFI)
The financial participation company (Société de participations financières) does not constitute a specific legal structure. Usually, financial participation companies are used for the acquisition of financial participation in companies (Luxembourg and international) as well as for the management and liquidation of participations. SOPARFIs are taxable companies in Luxembourg. Besides dealing with financing activity, financial participation companies can engage in holding activity and are usually established as limited liability companies or partnerships limited by shares.