Rejestracja spółki handlowej w Luksemburgu

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.

Badanie spektrum typów spółek w Luksemburgu

Prywatna spółka z ograniczoną odpowiedzialnością (S.à.r.l./Société à Responsabilité Limitée)

Spółka S.à r.l. (société à responsabilité limitée ), wykorzystywana głównie w przypadku restrukturyzacji spółek lub przedsiębiorstw o umiarkowanej wielkości, oferuje elastyczność w zakresie struktury organizacyjnej i zarządzania. Akcjonariusze korzystają z ograniczonej odpowiedzialności, przy minimalnym wymogu jednego dyrektora i jednego akcjonariusza. Minimalny kapitał zakładowy wynosi 12 000 EUR i jest płatny z góry w różnych walutach. Przenoszenie udziałów na osoby trzecie jest prawnie ograniczone, a rozwiązanie spółki wymaga spełnienia określonych warunków.

Spółka akcyjna z ograniczoną odpowiedzialnością (S.A. – Société Anonyme)

S.A., druga najbardziej rozpowszechniona forma działalności gospodarczej w Luksemburgu, działa w regulowanych ramach prawnych. Akcjonariusze korzystają z ograniczonej odpowiedzialności, a akcje są zbywalne i zbywalne. Założenie spółki wymaga co najmniej jednego dyrektora i jednego udziałowca, z minimalnym subskrybowanym kapitałem zakładowym w wysokości 31 000 EUR. Akcje bez prawa głosu mogą być emitowane na określonych warunkach, a dostęp do rynków finansowych jest ułatwiony poprzez emisję obligacji lub notowania giełdowe.

Société par Actions Simplifiée (SAS)

Wprowadzony niedawno do luksemburskiego systemu prawnego SAS pod wieloma względami odzwierciedla spółkę akcyjną. Do założenia spółki wymagany jest co najmniej jeden wspólnik, a formalności są podobne jak w przypadku spółki S.A. Wymagany kapitał spółki SAS wynosi co najmniej 30 000 EUR, a publiczna emisja akcji jest zabroniona.

Uproszczona spółka z ograniczoną odpowiedzialnością (SARL-S)

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

Jednoosobowa działalność gospodarcza

Jednoosobowa działalność gospodarcza, skierowana do osób fizycznych działających pod własnym nazwiskiem, wiąże się z pełną odpowiedzialnością za finansowanie działalności i zobowiązania prawne. Osoby prowadzące jednoosobową działalność gospodarczą muszą zarejestrować się we Wspólnym Centrum Ubezpieczeń Społecznych w celu uzyskania ochrony socjalnej.

Dokumentacja niezbędna do rejestracji spółki

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

Dokumenty osobiste: Dowody tożsamości, potwierdzenie miejsca zamieszkania, zaświadczenia o niekaralności, notarialne zaświadczenia o niekaralności oraz odpowiednie dyplomy edukacyjne.
Dokumenty korporacyjne: Statut, dane dotyczące kapitału zakładowego, informacje o akcjonariuszach i dyrektorach oraz bankowe certyfikaty depozytu kapitałowego.

Main steps to launch your company in Luxembourg

Założenie spółki w Luksemburgu obejmuje następujące kluczowe kroki:

• Wybór nazwy firmy: Wybierz unikalną i odpowiednią nazwę dla swojej firmy.
• Informacje o działalności: Podaj szczegółowe informacje na temat swojej działalności biznesowej.
• Otwarcie firmowego konta bankowego: Załóż dedykowane konto bankowe dla swojej firmy.
• Wkład kapitałowy: Wpłata autoryzowanego kapitału na wskazane konto.
• Notarialne poświadczanie dokumentów: Upewnij się, że wszystkie istotne dokumenty zostały prawidłowo poświadczone notarialnie.
• Wpis do rejestru handlowego: Rejestracja spółki w rejestrze handlowym.
• Przypisanie numeru identyfikacji podatkowej: Uzyskaj numer identyfikacji podatkowej dla swojej firmy.
• Chociaż Luksemburg szczyci się sprawną biurokracją, należy pamiętać, że czas przetwarzania autoryzacji zwykle wynosi kilka tygodni ze względu na niewielkie rozmiary kraju.

Zalety założenia firmy w Luksemburgu

Stabilność gospodarcza: Luksemburg utrzymuje stabilność wśród globalnych wahań gospodarczych.
Środowisko pro-biznesowe: Kraj oferuje środowisko sprzyjające rozwojowi biznesu, z minimalnymi kontrolami walutowymi i kwitnącym krajobrazem inwestycyjnym.
Centrum finansowe: Dzięki solidnemu sektorowi bankowemu i kwitnącemu sektorowi funduszy inwestycyjnych Luksemburg służy jako globalne centrum finansowe.
Korzystny system podatkowy: Przedsiębiorcy korzystają z korzystnych ram podatkowych i prawnych w Unii Europejskiej.

Dlaczego warto wybrać Damalion do zakładania spółek w Luksemburgu?

Poruszanie się po niuansach rynku luksemburskiego wymaga specjalistycznej wiedzy i znajomości lokalnego rynku. Dzięki wsparciu Damalion przedsiębiorcy uzyskują dostęp do kompleksowych informacji i wskazówek niezbędnych do odniesienia sukcesu biznesowego w Luksemburgu.

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.