Final Assessment

Course Quiz

Luxembourg Holding + Zug Subsidiary — 10 questions · 70% to pass · Certificate on completion

Question 1 of 10

What does SOPARFI stand for?

A SA de Participations

B Societe de Participations Financieres

C Societe de Placement

D Societe Privee Finance

Question 2 of 10

What minimum equity holding is required for Luxembourg participation exemption?

A 5%

B 10%

C 15%

D 25%

Question 3 of 10

What is the approximate combined Luxembourg corporate tax rate (CIT + surtax + MBT)?

A 17%

B 20%

C 24.94%

D 33%

Question 4 of 10

What exemption percentage does Luxembourg IP Box provide on qualifying IP income?

A 50%

B 60%

C 80%

D 90%

Question 5 of 10

Under the EU Parent-Subsidiary Directive, what WHT applies on dividends from EU subsidiary to Luxembourg?

A 5%

B 10%

C 15%

D 0%

Question 6 of 10

Does Switzerland Zug GmbH at 11.91% CT trigger Luxembourg CFC rules?

A Yes

B No, 11.91% exceeds 8.5% CFC threshold

C Yes, all non-EU trigger CFC

D No, CFC only applies to territories

Question 7 of 10

What is Luxembourg Net Wealth Tax rate?

A 0.1%

B 0.25%

C 0.5%

D 1%

Question 8 of 10

What is minimum capital for a Luxembourg Sarl?

A EUR 1

B EUR 5,000

C EUR 12,000

D EUR 30,000

Question 9 of 10

What revenue threshold triggers Country-by-Country Reporting?

A EUR 50M

B EUR 250M

C EUR 500M

D EUR 750M

Question 10 of 10

Under CH-LU DTA, what is Swiss WHT when Luxembourg parent holds 25%+ of Swiss subsidiary?

A 35%

B 15%

C 5%

D 0%

Course Quiz

Result