The Olistone Service Ecosystem: Your Partner in Luxembourg

1. High-Precision Accounting and Financial Reporting

Accounting in Luxembourg is not just a legal obligation; it is a governance tool. At Olistone, we understand that the quality of your financial statements reflects the health and transparency of your investments. Our specialized teams master the nuances between Lux GAAP (Luxembourg Uniform Chart of Accounts) and IFRS (International Financial Reporting Standards), enabling seamless consolidation for multinational groups.

Our approach is based on intelligent automation and rigorous human control. We manage complex structures ranging from holding companies (SOPARFI) to unregulated investment funds. Our services include:

We also assist our clients in setting up monthly or quarterly closing processes, ensuring that fund promoters have reliable Key Performance Indicators (KPIs) for their investors.

2. Cross-Border Taxation and Rigorous Compliance

The Luxembourg tax framework offers unique opportunities but requires sharp expertise in the face of increasing European directives such as ATAD I, II, and III, as well as the OECD's BEPS initiatives. Olistone supports companies in securing their financial flows.

Multidimensional Expertise

Our tax department ensures that every structure is optimized while remaining perfectly compliant with substance requirements. We act on several fronts:

• Direct Taxes: Preparation of Corporate Income Tax (IRC), Municipal Business Tax (ICC), and Wealth Tax (IF) returns.
• VAT Management: From initial registration to the filing of periodic and annual returns, we manage the complexities of VAT for financial and real estate services.
• Withholding Tax: Analysis of the application of double-taxation treaties on dividends, interest, and royalties.
• Structuring Advice: Assessment of the tax impact of mergers, acquisitions, and voluntary liquidations.

3. Audit, Statutory Commissariat, and Quality Assurance

Trust is the pillar of financial markets. The use of a statutory auditor or independent auditor is often a statutory requirement, but it is also a mark of credibility with banking institutions and institutional investors. Olistone offers contractual and statutory audit services adapted to the size of your structure.

Our missions include verifying the fairness of accounts, but also extend to the examination of internal control procedures. We intervene during key moments of a company's life:

• Audit of contributions in kind during a capital increase.
• Audit during transformations of legal forms (e.g., S.à r.l. to S.A.).
• Financial Due Diligence in the context of real estate asset acquisitions or private equity participation.

4. Corporate Governance and Legal Secretarial Services

A Luxembourg company must be legally "alive." This implies rigorous management of annual cycles and exceptional events. Olistone's social and legal secretarial team relieves directors of administrative burdens while ensuring full compliance with the Trade and Companies Register (RCS).

5. Incorporation, Structuring, and Legal Engineering

Choosing the right vehicle is the first step to success. Luxembourg offers an extremely varied legal "toolbox." Olistone advises entrepreneurs on the comparative merits of different legal forms based on the flexibility sought and capital constraints.

• S.à r.l. & S.A.: The classic pillars for commercial activities and holdings.
• SCSp (Special Limited Partnership): The flagship vehicle for Private Equity and Venture Capital, offering tax transparency and unmatched contractual freedom.
• Securitization Vehicles: To transform illiquid assets into negotiable securities.

From drafting articles of association to coordinating with the notary and opening the capital bank account, Olistone orchestrates every step for a fast and serene setup.

6. Management, Gérance, and Strategic Direction

The management of a Luxembourg company cannot be purely nominal. To satisfy substance tests and "Place of Effective Management" (POEM) requirements, it is imperative that key decisions are made locally by qualified professionals.

Olistone offers management and administration mandates provided by seasoned experts. We act as the right hand of promoters, ensuring that the strategy decided at the group level is implemented locally while respecting the interests of the Luxembourg company. This includes payroll management, administrative support for expatriate employees, and coordination with regulators.

7. Domiciliation and Flexible Office Solutions

The address of your registered office in Luxembourg is the first indicator of your physical presence. In accordance with the 1999 law on domiciliation, Olistone offers premium registered office services, including modern and functional office infrastructure.

Our domiciliation solutions come with essential logistics services:

• Receipt, digitization, and secure archiving of your correspondence.
• Availability of equipped meeting rooms for your board of directors.
• Dedicated offices or co-working spaces to meet physical substance requirements.
• Assistance for technical installation (local telephone lines, servers).