Fees by service line · SOPARFI and holdings
SOPARFI accounting fees in Luxembourg in 2026
SOPARFI accounting in Luxembourg starts at EUR 250 excl. VAT a month for a passive holding: few flows, but the same annual accounts, the same 500F return, the same minimum net wealth tax and the same AGM minutes as an operating company. The 506a and dividend returns, specific to holdings, are billed at the published partner and senior rates.
Fees by service line: Accounting · Company formation · Payroll · VAT · Corporate secretarial · Directorship · Funds and SPV · Odoo Overview.
How much does SOPARFI accounting cost per month?
SOPARFI accounting costs EUR 250 excl. VAT a month for a passive holding with a few participations, then follows the grid's volume tiers if the holding carries intragroup financing, recharges or a management activity. The price covers tracking participations at book value and the participation exemption tests.
| Holding profile | Monthly retainer | Included |
|---|---|---|
| Passive SOPARFI, one to three participations, few flows | EUR 250 | Bookkeeping, annual accounts, 500F, net wealth tax, minutes, participation tracking |
| SOPARFI with intragroup financing or recharges | from EUR 485 | Same, plus interest, loan agreements, intragroup balances |
| Top holding of a group, several subsidiaries | On quote | Same, plus subsidiary coordination and group reporting |
Which specific tax obligations does a SOPARFI pay?
A SOPARFI pays at least the minimum net wealth tax, set at EUR 4,815 a year when its financial assets exceed 90% of the balance sheet and EUR 350,000, plus corporate income tax and municipal business tax on non-exempt income. Dividends and capital gains on participations are exempt under conditions (10% holding or EUR 1.2 million acquisition price, held twelve months, fully taxable subsidiary).
| SOPARFI service | Price | Details |
|---|---|---|
| Annual accounts, 500F, net wealth tax | Included in the retainer | Minimum tax calculation, participation exemption tests |
| 506a return, withholding tax on dividends | Partner rate, EUR 250 / h | Application of tax treaties and the Parent-Subsidiary Directive |
| Dividend declaration and documentation | Senior rate, EUR 150 / h | Minutes, distributable reserves test, withholding |
| Tax residence certificate | EUR 350 | Excluding disbursements |
| Substance: dedicated office and follow-up, via the partner attorney at law (Cerno Law Firm) | from EUR 600 / month | Service of the attorney at law, coordinated by the firm |
| Transfer pricing documentation, intragroup financing | from EUR 2,500 | With a partner tax adviser |
| DAC6 assessment | from EUR 500 | Hallmark analysis, reporting if required |
Mickaël LOC's take
A SOPARFI's cost is not decided in the bookkeeping, it is decided in the 506a. A withholding tax misapplied on an outbound dividend costs 15% of the dividend; that is why this return is billed at partner rate and never absorbed into a EUR 250 retainer. A firm promising an all-in SOPARFI at that price is not telling you who will sign the 506a.
How much does a passive SOPARFI cost over a year?
A passive SOPARFI costs about EUR 3,000 excl. VAT in fees a year (EUR 250 retainer over twelve months), plus the EUR 4,815 minimum net wealth tax, filing disbursements and, in a distribution year, the 506a return at time spent, in practice two to four partner hours.
| Annual item | Amount | Nature |
|---|---|---|
| Accounting retainer × 12 | EUR 3,000 | Fees |
| Minimum net wealth tax | EUR 4,815 | Tax, payable to the State |
| RCS filing of the accounts | about EUR 20 | Disbursement |
| 506a return in a dividend year | EUR 500 to 1,000 | Fees, partner rate |
| Total fees, year without distribution | about EUR 3,020 |
Frequently asked questions
Does a SOPARFI pay tax if it only receives exempt dividends?
Yes, at least the minimum net wealth tax of EUR 4,815 a year for a holding whose financial assets exceed 90% of the balance sheet and EUR 350,000. Exempt dividends are not subject to corporate income tax, but the 500F return remains mandatory.
Why is the 506a return not included in the retainer?
Because it only arises in distribution years and involves applying a tax treaty or the Parent-Subsidiary Directive. It is billed at partner rate, at time actually spent, announced upfront.
Does a SOPARFI need a business licence?
No, as long as it limits itself to holding and managing participations. A commercial or service activity triggers the licence requirement.
Do you provide substance for the holding?
Substance is organised by a partner attorney at law (Cerno Law Firm): dedicated office, meetings held in Luxembourg, resolutions, from EUR 600 excl. VAT a month billed by the attorney. We do not provide nominee managers.
Read next
Get a firm quote within 24 hours
Amounts excl. VAT (17%). Grid in force at the date shown; the signed engagement letter is the only contractual document.