Registrierung Ihrer Handelsgesellschaft in Luxemburg

Embarking on the journey of launching a business in Luxembourg requires meticulous planning and understanding of the diverse legal structures available. Let’s review the common company types in Luxembourg, the requisite documentation for registration, the incorporation process, and the multitude of advantages awaiting entrepreneurs in Luxembourg, this dynamic European nation.

Erkundung des Spektrums der Unternehmensformen in Luxemburg

Private Gesellschaft mit beschränkter Haftung (S.à.r.l./Société à Responsabilité Limitée)

Die S.à r.l. (société à responsabilité limitée) wird in erster Linie für unternehmensübergreifende Umstrukturierungen oder Unternehmen mittlerer Größe eingesetzt und bietet Flexibilität in Bezug auf Organisationsstruktur und Management. Die Haftung der Aktionäre ist beschränkt, wobei mindestens ein Geschäftsführer und ein Aktionär erforderlich sind. Das Mindestaktienkapital beträgt 12.000 EUR und ist im Voraus in verschiedenen Währungen zu zahlen. Die Übertragung von Anteilen an Dritte ist gesetzlich eingeschränkt, und die Auflösung ist an bestimmte Bedingungen geknüpft.

Gesellschaft mit beschränkter Haftung (S.A. – Société Anonyme)

Die S.A., die zweithäufigste Unternehmensform in Luxemburg, arbeitet in einem regulierten rechtlichen Rahmen. Die Aktionäre profitieren von einer beschränkten Haftung, wobei die Aktien sowohl handelbar als auch übertragbar sind. Für die Gründung sind mindestens ein Geschäftsführer und ein Gesellschafter erforderlich, wobei das gezeichnete Stammkapital mindestens 31.000 EUR betragen muss. Aktien ohne Stimmrecht können unter bestimmten Bedingungen ausgegeben werden, und der Zugang zu den Finanzmärkten wird durch die Emission von Anleihen oder die Börsennotierung erleichtert.

Société par Actions Simplifiée (SAS)

Die SAS wurde vor kurzem in das luxemburgische Rechtssystem eingeführt und ähnelt in vielen Aspekten der S.A.. Für die Gründung ist mindestens ein Gesellschafter erforderlich, und es gelten ähnliche Formalitäten wie für die S.A. Das erforderliche Kapital für eine SAS beträgt mindestens 30.000 €, und die öffentliche Ausgabe von Aktien ist verboten.

Vereinfachte Gesellschaft mit beschränkter Haftung (SARL-S)

For detailed insights into SARL-S, please refer to dedicated resources.

Einzelfirma

Einzelunternehmen sind für Einzelpersonen gedacht, die unter ihrem eigenen Namen tätig sind und die volle Verantwortung für die Unternehmensfinanzierung und die rechtlichen Verpflichtungen tragen. Einzelunternehmer müssen sich bei der Gemeinsamen Stelle für soziale Sicherheit für den sozialen Schutz anmelden.

Wesentliche Unterlagen für die Unternehmensregistrierung

Entrepreneurs venturing into Luxembourg‘s business realm must compile the following documents:

Persönliche Dokumente: Identitätsnachweise, Wohnsitznachweis, Strafregisterauszüge, notarielle Bescheinigungen über die persönliche Nicht-Konkursfähigkeit und einschlägige Bildungsabschlüsse.
Unternehmensdokumente: Satzung, Angaben zum Gründungskapital, Angaben zu den Aktionären und Geschäftsführern sowie Bankbescheinigungen über die Kapitaleinlage.

Main steps to launch your company in Luxembourg

Die Gründung eines Unternehmens in Luxemburg umfasst die folgenden wichtigen Schritte:

• Auswahl des Firmennamens: Wählen Sie einen einzigartigen und passenden Namen für Ihr Unternehmen.
• Informationen zur Tätigkeit: Machen Sie umfassende Angaben zu Ihren geschäftlichen Aktivitäten.
• Eröffnung eines Geschäftskontos: Richten Sie ein spezielles Bankkonto für Ihr Unternehmen ein.
• Kapitaleinlage: Zahlen Sie das genehmigte Kapital auf das angegebene Konto ein.
• Notarielle Beglaubigung von Dokumenten: Stellen Sie sicher, dass alle relevanten Dokumente ordnungsgemäß beglaubigt sind.
• Eintrag ins Handelsregister: Tragen Sie Ihr Unternehmen in das Handelsregister ein.
• Zuweisung einer Steueridentifikationsnummer: Beantragen Sie eine Steueridentifikationsnummer für Ihr Unternehmen.
• Luxemburg rühmt sich zwar einer effizienten Bürokratie, aber es ist wichtig zu wissen, dass die Bearbeitungszeiten für Genehmigungen aufgrund der geringen Größe des Landes in der Regel einige Wochen betragen.

Vorteile einer Unternehmensgründung in Luxemburg

Wirtschaftliche Stabilität: Luxemburg bewahrt seine Stabilität inmitten weltweiter wirtschaftlicher Schwankungen.
Geschäftsfreundliches Umfeld: Das Land bietet ein günstiges Umfeld für das Wachstum von Unternehmen, mit minimalen Devisenkontrollen und einer florierenden Investitionslandschaft.
Finanzdrehscheibe: Mit einem robusten Bankensektor und einer florierenden Investmentfondsindustrie dient Luxemburg als globales Finanzzentrum.
Günstige Steuerregelungen: Unternehmer profitieren von günstigen steuerlichen und rechtlichen Rahmenbedingungen in der Europäischen Union.

Warum Damalion für die Firmengründung in Luxemburg wählen?

Um sich auf dem luxemburgischen Markt zurechtzufinden, sind Fachwissen und lokale Kenntnisse erforderlich. Mit der Unterstützung von Damalion erhalten Unternehmer Zugang zu umfassenden Informationen und Beratung, die für den geschäftlichen Erfolg in Luxemburg unerlässlich sind.

For seamless company formation in Luxembourg, contact your Damalion expert today and unlock the opportunities awaiting your venture.

Your guide to register your commercial company in Luxembourg — legal forms (Sàrl, Sàrl-S, S.A., SAS), share capital, documents, notary and RCS filing, bank account, tax registrations and 2025 filing rules.

For entrepreneurs, family offices, holding companies, SPVs and international groups • Damalion helps you structure the project, prepare the file and coordinate with local partners. Registration, licensing and bank acceptance remain with the competent authorities and financial institutions.

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What keeps Luxembourg company registration on track?

Choose a legal form that matches your activity and investors, show a clear ownership chart, and prepare complete documents for the notary, the Luxembourg Trade and Companies Register (RCS), the beneficial owner register and the tax authorities. Add a short description of the business model, expected size, staff and locations. A clear file makes it easier for notaries, banks and authorities to check identity, origin of funds and management responsibility.

Core documents for incorporation

• For shareholders and managers: valid passport or ID card, recent proof of address, basic CV, information on professional background and declaration on ultimate beneficial ownership.
• Personal checks: criminal record extract where required, proof of good standing in other jurisdictions if requested, and, for persons registered with the RCS, a Luxembourg national identification number or equivalent reference when applicable.
• For the company: draft articles of association, information on share capital, number and type of shares, registered office address and governance rules (managers, board, powers of representation).
• Business information: description of planned activities, expected clients and suppliers, main countries of operation, forecast turnover range and staff numbers.
• Banking and capital: draft bank letter for capital deposit, proof of origin of funds for the paid-in capital, and details on expected payment flows once the company is active.
• Translations and legalisations: certified translations and apostilles if the notary, the bank or the authorities ask for them.

Main company forms at a glance

Topic	Sàrl	Sàrl-S	S.A. / SAS
Typical use	Trading, services, holding structures for small and mid-size projects	Micro and small businesses, first-time entrepreneurs with limited initial capital	Larger transactions, listings, structures with many investors
Minimum capital	At least EUR 12,000, fully subscribed and paid up at incorporation	Between EUR 1 and EUR 12,000, fully subscribed and paid up	Usually at least EUR 30,000 for an S.A.; at least EUR 30,000 for an SAS, paid according to the law
Shareholders	1 to 100 shareholders, natural or legal persons	1 or more shareholders, usually individuals starting a business	No upper limit; flexible shareholding, including institutional investors
Governance	One or more managers, with powers set in the articles or by shareholder resolutions	Similar to the Sàrl, but with simplified rules and standard templates in many cases	Board of directors or management body, more formal governance and reporting duties
Transfer of shares	Transfers to third parties are restricted; often need shareholder approval or notarial deed	Transfers can be limited in the articles; rules must protect creditors and minority interests	Shares are in principle freely transferable, subject to law, market rules and articles

Steps to register your commercial company in Luxembourg

1. Define the project and choose the legal form. Confirm whether a Sàrl, Sàrl-S, S.A. or SAS is suitable, taking into account capital, investors, governance and exit plans.
2. Select the company name and registered office. Check name availability, agree the address of the registered office and confirm if additional premises will be used for the activity.
3. Prepare shareholder and manager documents. Collect identity documents, proof of address, background information and ownership details for all natural persons and entities involved.
4. Open a bank account for capital deposit. Provide KYC information to the bank, explain the project and arrange the deposit of the share capital in the name of the company in formation.
5. Draft and sign the articles of association. Work with a notary or qualified adviser to prepare the deed. For most Sàrl and S.A. structures, a notarial deed is required; simplified forms may allow private deeds under specific conditions.
6. File with the RCS and publish required information. Submit the incorporation deed, company data and information on managers and shareholders, and ensure publication in the electronic gazette where required.
7. Register beneficial owners. File the details of ultimate beneficial owners in the Luxembourg register of beneficial owners (RBE) and keep data up to date.
8. Complete tax and social security registrations. Apply for a tax identification number, VAT number if needed, and register with the Joint Social Security Centre when staff are hired.
9. Obtain business licence where required. For commercial, craft or certain service activities, apply for an establishment authorisation from the Ministry of the Economy or other competent authority.
10. Set up governance, accounting and internal controls. Put in place accounting systems, signature rules, internal policies and calendars for meetings, filings and tax payments.

Costs and timelines

• Incorporation costs: notary fees, legal and advisory fees, RCS filing fees and publication costs. Fees depend on the chosen legal form and the complexity of the structure.
• Capital deposit and banking: the share capital must be paid in, and banks may apply account opening and maintenance fees.
• Ongoing costs: domiciliation, accounting, audit, tax compliance and licence renewals where applicable.
• Timelines: once documentation, capital deposit and KYC checks are complete, many straightforward Sàrl incorporations can be finalised within a short period. Projects that require licences, several shareholders or complex structures normally take longer.

Related reading

• How the Luxembourg Sàrl helps you access European market opportunities
• Luxembourg Société en Commandite par Actions (SCA) for fund structuring and RAIFs
• Why international entrepreneurs use Luxembourg vehicles like SOPARFI, SPF and SCSp
• More articles on corporate structuring

Frequently asked questions

Who can register a commercial company in Luxembourg?

Natural persons and legal entities, resident or non-resident, may register a commercial company in Luxembourg, subject to identification, origin-of-funds checks and satisfaction of any “fit and proper” conditions that apply to the specific activity.

Which legal forms are most commonly used for commercial companies?

The most common forms are the private limited liability company (Sàrl), the simplified limited liability company (Sàrl-S), the public limited company (S.A.) and, increasingly, the simplified joint-stock company (SAS). Each form is governed by the Luxembourg law of 10 August 1915 on commercial companies, as amended.

What are the minimum share capital requirements?

As a general rule, a Sàrl requires at least EUR 12,000 of fully paid-up capital. A Sàrl-S may have capital between EUR 1 and EUR 12,000. An S.A. or SAS usually requires at least EUR 30,000, with payment rules set by law and the articles of association.

Is a notarial deed always required for incorporation?

In most cases, Sàrl and S.A. companies are incorporated by notarial deed signed in Luxembourg. For the Sàrl-S, the law allows simplified incorporation and, in some cases, the use of a private deed, subject to legal conditions and the type of activity. Professional advice is recommended to confirm the correct form.

Do shareholders or managers need to be resident in Luxembourg?

Luxembourg company law does not require shareholders to be resident. Managers or directors may be resident abroad, but tax and substance analysis often support the appointment of local managers to demonstrate effective management and control in Luxembourg.

What is the role of the Luxembourg Trade and Companies Register (RCS)?

The RCS records the existence of companies and partnerships, their articles of association, management bodies and certain financial data. Registration is mandatory for most commercial companies, and changes such as capital variations, changes of managers or amendments to the articles must also be filed and published.

Have RCS filing requirements changed for 2025?

New filing rules introduced in November 2024 strengthen identification of natural persons connected to registered entities. In particular, the Luxembourg national identification number (or an equivalent reference for non-residents) must be communicated for individuals recorded in the RCS, including shareholders, managers and authorised representatives, in accordance with applicable guidance.

Is there a separate register for beneficial owners?

Yes. Companies must identify and register their ultimate beneficial owners in the Luxembourg register of beneficial owners (RBE). Information must be adequate, accurate and up to date, and updates must be filed without undue delay when ownership or control changes.

Are there restrictions on foreign ownership of a Luxembourg company?

There is generally no restriction on foreign ownership of share capital in commercial companies, subject to sanctions, anti-money laundering, foreign investment screening where applicable and specific rules for regulated sectors such as financial services and certain infrastructure.

When is a business licence required?

Many commercial, craft and certain professional activities require an establishment authorisation (business licence) issued by the Ministry of the Economy or another competent body. Conditions may include professional qualifications, good repute, financial capacity and appropriate premises.

How long does incorporation usually take?

The timing depends on how quickly the capital is deposited, KYC checks are completed and documents are finalised. Once all conditions are met, the notarial deed, RCS registration and publication can often be completed in a relatively short period for straightforward structures, while projects involving licences or complex shareholding often take longer.

Can incorporation be completed without a physical visit to Luxembourg?

In many cases, incorporation can be organised remotely using powers of attorney, electronic exchanges of drafts and secure identification procedures. However, notaries, banks and authorities may request in-person meetings or additional verification where they consider it necessary.

What accounting and audit obligations apply?

Luxembourg companies must keep proper books and prepare annual accounts in accordance with applicable accounting rules. Depending on size criteria relating to balance sheet total, net turnover and number of staff, companies may be subject to a statutory audit or a limited review by an approved auditor.

Which taxes apply to commercial companies?

Commercial companies are, in principle, subject to corporate income tax, municipal business tax and, where applicable, net wealth tax. If they carry out taxable supplies of goods or services, they may also be subject to VAT registration and compliance. Rates and bases depend on the law in force and the municipality where the company is established.

What substance requirements should be considered?

To support tax residence and compliance with international standards, companies are expected to have real decision-making in Luxembourg, appropriate governance, local representatives where needed, and the level of staff, premises and activities that match their functions and risks.

Can a shelf company be used instead of a new incorporation?

Some service providers may offer existing companies that can be acquired and adapted. Before using a shelf company, legal, tax and compliance checks are essential to ensure that the company has no hidden liabilities, is duly registered and meets current RCS and RBE requirements.

Which documents do banks ask for when opening a company account?

Banks usually request the incorporation deed or draft, articles of association, identification documents for shareholders and managers, evidence of beneficial ownership, information on the planned activity and payment flows, and proofs of origin of the initial and future funds.

What happens if filing or publication duties are not respected?

Failure to comply with filing and publication duties can lead to late filing penalties, limitations on the company’s ability to rely on unpublished acts against third parties, orders to comply and, in serious or persistent cases, court-ordered measures, including possible dissolution.

How are later changes to the company recorded?

Changes such as capital increases or reductions, amendments to the articles, new managers or changes of registered office generally require formal resolutions, sometimes notarial deeds, and subsequent filing and publication with the RCS and, where relevant, updates to the RBE and tax registrations.

Does Luxembourg offer a simplified regime for small entrepreneurs?

Yes. The Sàrl-S is designed for small entrepreneurs who wish to start a business with limited capital, under specific conditions and caps on share capital. The company remains subject to company law, accounting, tax and social security obligations and must comply with all registration and filing duties.