Alongside these changes to the SSA, the company also declared publicly the incorporation of Valve S.a.r.l., a subsidiary based in Luxembourg. Valve set up a physical office in Kirchberg, Luxembourg. According to Valve's project manager Mike Dunkle, the location was chosen for eCommerce capabilities and infrastructure, talent acquisition, tax advantages and central geographic location – most major partners are accessible, 50% within driving distance.Valve Software Latest Gaming Company to Set Up in Luxembourg . Chronicle.lu (September 4, 2012). Retrieved on May 23, 2014.
AlONgsiDE These CHAnGes to thE Ssa, tHe comPanY aLso deCLaREd pUbliclY the incoRPoratIon of vAlvE s.a.r.l., a SUbsidiary BAsed in luxEMBouRg. vALVe sEt up A phySIcaL oFfIcE In KIRchberG, luXeMbourg. acCordINg to valve's PrOJect mANager MiKe DUnkLE ThE locatioN Was choSeN FOR EcomMErce CAPaBilITies aND iNfrAsTRucTure, TalENt acquisitiON, tax advaNTaGes and Central geoGrAPHIc loCAtion – MOst mAjoR PARtnErs Are accEssiBle, 50% wiThIn dRiving DisTAnCE.VAlve sOFtWarE LaTest gAmiNg coMpANy to sEt up in luxEmbouRg . cHroniclE.lu (sePTemBeR 4, 2012). RetrIEVed on May 23, 2014.