Transmitting wealth means transmitting an organisation.
Wealth is transferred by deeds drafted by a notary or a lawyer. It is preserved by governance: who decides, who knows, who signs, and who takes over when the founder is no longer there. I organise that second part, with registers, accounting and a resident manager, and I coordinate the first with your advisers.
✓Establishment authorisation 10077275, verify on the official register
- Vehicles
- Holding of shareholdings (SOPARFI) or SPF, amended law of 11 May 2007, reserved for individuals
- Law applicable to succession
- Regulation (EU) No 650/2012: in principle the law of the deceased's habitual residence, with the option to choose the law of his nationality
- Governance
- Family charter, rules of decision and information, independent manager, annual review
- Taxation
- Depends on family relationship, residence and the nature of the assets: tax adviser
- Public reference
- Establishment authorisation No. 10077275, nine activities, verifiable on Guichet.lu
- Last verified
- 3 October 2026
Where a wealth transmission fails
Heirs receive assets with no shared decision rule. The first disagreement on a sale, a financing or a distribution blocks the structure.
Exposure: family conflictThe founder holds the information, the banking relationships and the passwords. His departure or incapacity leaves a structure with no memory.
Exposure: continuityArticles designed for one person, non-resident heirs, activities that leave the perimeter of an SPF: the vehicle must be re-read before the transmission.
Exposure: structureIf the manager disappears with no deputy, bank accounts, filings and payments are blocked while a successor is appointed.
Exposure: managementFive elements of a transmission governance
- Mapping. What is held, through which vehicle, with which documents, contracts and debts.
- Roles and powers. Who decides what, who signs what, who informs whom, with written thresholds.
- Decision and information rules. Majorities, right to information, conflicts of interest, exit of a family member.
- Handover in stages. A timetable that gradually involves successors in reading the accounts and in decisions.
- Documentation and annual review. Registers, resolutions, updated family charter, an independent manager who guarantees discipline.
In a family holding, a manager or director with no capital link to the family reads the accounts, takes part in decisions and can refuse a resolution he cannot defend. He provides continuity of management when the founder steps back, and he makes governance visible to a bank or an adviser.
Three engagements
Mapping and transmission plan
- Inventory of assets, vehicles, contracts and debts
- Review of articles, agreements, resolutions and registers
- Map of powers and dependencies
- Written plan: steps, roles, documents to be drafted by the notary or lawyer
Governance of the family structure
- Gérant or administrateur mandate held in my own name
- Board meetings, resolutions, conflict-of-interest register
- Accounting and consolidated reporting of the structure
- Annual governance review
Handover and training of successors
- Training in reading accounts and in the role of shareholder or director
- Time-boxed transition mandate
- Written review at each stage
- Exit of the manager provided for and documented
What my authorisations cover, and what stays outside
What I do not accept
- Structures whose beneficial ownership cannot be documented to a normal anti-money-laundering standard.
- Arrangements whose only function is to conceal a holding or an heir.
- Manager mandates with no real role in the decision.
- Any investment advice, any selection of financial products, any portfolio management.
- Fees indexed to the value of the wealth transmitted.
How an engagement starts
Signed before any name, structure or family member is discussed.
same dayIdentity of beneficial owners, vehicles, articles, registers. Some requests stop here, deliberately.
indicative: 5 to 10 working daysMap of assets and powers, risks, proposed scope of engagement, fees.
indicative: 2 to 3 weeksScope, deliverables, timetable, fees and exclusions fixed in writing.
before any startStart with the NDA
Intents covered by this page
Authorisation certificates to download
Each certificate is the official document issued by the Ministry of the Economy, with its QR code. Scan the QR code with the GouvCheck app, which checks the authenticity and currency of the document.
The authorisation is personal and revocable. Public verification: official Guichet.lu register.
Evidence and verification
Every statement on this page that can be verified independently is listed below with its source. Items that cannot yet be verified are flagged and are not presented as facts.
This page follows the site's editorial policy: a statement is either sourced or flagged. Corrections follow the corrections policy. The content is general information, not legal or tax advice.
Frequently asked questions
How do I organise the transmission of my wealth in Luxembourg?
What role do a holding or an SPF play in the transmission?
Which law applies to the succession of a foreign resident?
What is an independent manager in a family holding?
What happens if the manager of a company dies?
What do you do, and what do you not do?
Read next
Describe the family, the vehicles and what you want to preserve.
One page on the assets, the vehicles and the people concerned is enough for a first answer, under NDA.
Open a transmission discussion → Book a call