EasyBiz Team

A public limited company (SA) is one of the most common legal structures in Luxembourg, along with the SARL. This type of company has some great advantages, including limited liability for shareholders, where liability is capped at the amount of capital contributed. Unlike SARL, an SA company in Luxembourg can issue shares that are publicly traded, which makes it a great option for businesses looking to raise capital through the stock market. This is why it's often the preferred structure for larger organizations.

If you are interested in creating an S.A., probably you are already expecting a lot of administrative formalities and legal requirements. There is indeed a lot of paperwork, but if you are familiar with the procedure, the process can be simpler than it seems. We will give you a hand and tell you everything you need to know about setting up a SA company in Luxembourg.

Public Limited Company (SA) in Luxembourg

A Societe Anonyme is one of the most popular forms of business entities in Luxembourg. It is often compared to a Limited Liability Company (<a href="https://easybiz.lu/en/blog/creation-sarl-luxembourg">SARL</a>), another popular choice for registration of business. But with a key difference: an SA can issue publicly traded shares. This makes it an ideal structure for larger organizations, though it can also be used by smaller businesses with a few initial shareholders.

One of the main advantages of an SA company in Luxembourg is that shareholders possess limited liability. This means they are only responsible for the company’s debts up to the amount they have invested. The minimum share capital required to establish an SA is 30,000 euros, which must be at least 25% paid up at the time of incorporation.

The management of an SA can be structured in two ways: either through a board of directors or using a dual system, which includes a supervisory board and a management board. Shareholders make key decisions through general meetings, while the board handles the daily operations of the company.

Choosing the form of business in Luxembourg depends largely on the project and individual circumstances. The most important is to know the characteristics, advantages and disadvantages of the chosen type of company compared to others to be able to make an informed decision.

NOTE:

What taxes and opening costs will you pay for SA in Luxembourg

<a href="https://easybiz.lu/en/blog/register-a-company-in-luxembourg">Setting up a company</a> involves associated expenses and there are a lot of questions in this regard. How much does it cost to set up a company in Luxembourg? How much are the administrative costs? What taxes do I have to pay? Below, we’ll examine the most common costs you should expect when forming an SA.

The first major cost is the company’s share capital. For an SA in Luxembourg, the&nbsp;minimum required share capital is 30,000 euros,&nbsp;of which at least 25% must be placed on the accounts at the time of incorporation. This means you’ll need to deposit a minimum of 7,500 euros in a corporate bank account before registration will be approved.&nbsp;

Share capital contribution💶

An SA must be incorporated through a notarial act, meaning a professional notary must draft and formalize the company’s statutes and submit them to the Luxembourg Trade and Companies Register (RCS). Notary fees vary based on the complexity of the company structure and the share capital, typically ranging from 1,800 euros to 3,000 euros. However, for more complex setups or higher capital contributions, these costs could increase.&nbsp;

Notary fees🧾

Once the notary formalizes the company, it must be registered with the RCS.The notary handles the company's registration with the RCS.

Trade and Companies Register (RCS) fees📂

In case you deal with VAT produce and services and want to deduct VAT taxes, you may want to register with the Registration Duties, Estates and VAT Authority (AED). At the end of incorporation, a fixed registration fee of 75 euros will then be paid.&nbsp;

Registration fees at AED🏛️

Before incorporating, you must check the availability of your invented company name by requesting a certificate from the Luxembourg Business Registers (LBR). The cost of this service ranges from 4.75 to 10 euros.&nbsp;

Certificate of name availability📜

In Luxembourg, a business license is required to carry on a commercial or craft activity and in certain liberal professions. To receive a business permit, the founder must meet certain criteria of integrity and qualification and to pay a duty fee of 50 euros for the permit itself.&nbsp;

Business Permit✅

Depending on the nature of your business, you may need further administrative permits, which may incur additional costs.

Further, operating an SA company in Luxembourg involves several ongoing expenses. These costs vary depending on the company’s activities, scale and total revenue.&nbsp;

Once operational, an SA is subject to various taxes, which must be factored into its ongoing financial obligations:

The SA is subject to corporate income tax. For companies with annual income below 175,000 euros, the tax rate is 15%. For companies with annual income over 200,000 euros, the rate increases to 17%. For companies with taxable profits between the above-mentioned amounts, the tax on profits is 26,250 euros plus 31% of taxable profits over 175,000 euros.

Corporate Income Tax.

This tax helps municipalities cover costs associated with businesses operating in their region, such as infrastructure and environmental measures. A tax exemption of 17,500 euros is applied to taxable income. The rate for companies in Luxembourg City is 6.75%, while rates in other municipalities vary based on local government decisions.

Municipal Business Tax.

Net wealth tax is based on the company’s net assets as recorded in its balance sheet at the end of the taxable period. The rate is 0.5% on net wealth up to 500 million euros, and 0.05% on net wealth exceeding 500 million euros.

Net Wealth Tax.

This tax applies to all real estate properties owned by companies, whether built or undeveloped and is levied by local municipalities. The rate depends on the property type and location, regardless of how the property is used (commercial, residential, or mixed-use).

Property Tax.

If the SA engages in VAT-applicable activities, it must <a href="https://easybiz.lu/register-for-vat-in-luxembourg">register for VAT</a>. Luxembourg’s standard VAT rate is 17%, but reduced rates apply to certain goods and services. Regular VAT filings are required for businesses subject to this tax.

VAT (Value-Added Tax).

What are the differences between SARL and SA in Luxembourg

Although the SA and the SARL are similar, they have many differences, a comparative analysis can help to see more clearly and assist in deciding which can be most suited to the needs of the project in mind.&nbsp;

SARL | SARL-S in 5 days with EasyBiz. Fully online and simple process.

Requirements for SA opening in Luxembourg

Before starting the process of creating a Public Limited Company (SA) in Luxembourg, it is very important to understand the legal requirements. Then you will have to take the necessary steps to comply with each one, but for now, let's see what these requirements are.

How to create a SA in Luxembourg in 2024

We have already seen what the requirements are, this already gives us an idea of the procedure to follow to create a corporation in Luxembourg, however, we will now go back to some of these points but establishing a certain order to get a clearer view of the step by step procedure to create a Public Limited Company.

The first step is to define the structure of the company, including its shareholders and governance. You will need to establish the number of shareholders and their contribution percentages. Additionally, you must decide whether the company will have a Board of Directors or a Supervisory Board and Management Board, and who will be part of these governing bodies. For step-by-step guidance, explore <a href="https://easybiz.lu/incorporation">company incorporation services</a>.

Project preparation

A solid business plan is essential for any company. It should detail the company’s goals, operational model, target market, marketing strategies, organizational structure, and financial projections. A well-prepared business plan acts as a roadmap for growth, helps secure financing, and guides decision-making.

Create a business plan

The SA must have a registered office in Luxembourg. This can be a physical office space, which you can either rent or buy, or you can use a domiciliation service that provides an official address for the company.

Company domiciliation

Before proceeding with the company formation, choose a name for your SA and ensure it’s available. This can be done by submitting a <a href="https://www.lbr.lu/mjrcs/jsp/IndexActionNotSecured.action?time=1725354038143">name availability request</a> online via the Luxembourg Business Registers (RCCL).

Choose a company name and check its availability

Next, the company’s statutes must be drawn up by a notary. The statutes will include important details such as the company’s name, registered office, purpose, duration, share capital, and structure. These should be prepared in advance, based on the decisions made during the project preparation stage.

Draft the company’s statutes

Before signing the incorporation documents, you must open a bank account in the name of the company in formation and deposit the required share capital (minimum 7,500 euros of the 30,000 total capital). The bank will issue a certificate of deposit, which will be provided to the notary during the incorporation process.

Open a bank account

Depending on the type of activity the company will carry out, a business permit may be required. This is mandatory for commercial, industrial, artisanal, and some self-employed activities. The permit can be obtained through the <a href="https://guichet.public.lu/fr/citoyens/myguichet.html">MyGuichet.lu</a> online platform or by submitting an application to the Directorate for SMEs, Craft, and Retail.&nbsp;General Directorate for SME, Craft and Retail:&nbsp;- Phone&nbsp;<a href="tel:+35224774700">(+352) 24 77 47 00</a>&nbsp;-&nbsp;Address: B.P. 535 L-2937 Luxembourg&nbsp;-&nbsp;Working Hours: Monday to Friday from 9:00 to 12:00 and from 13:30 - 16:30&nbsp;

Determine if a business permit is required

If the company plans to hire employees, it must register with the Centre Commun de la Sécurité Sociale (CCSS) to meet its social security and pension contribution obligations.

Social Security Registration

If the company expects to generate more than 35,000 euros in annual revenue, it must register for VAT with the Luxembourg VAT administration. Once registered, the company will receive a VAT number and must comply with VAT reporting requirements.

Register for VAT (if applicable)

Yes, an SA can be created with only one shareholder in Luxembourg. The shareholder can be either a natural person or a legal entity. There is no maximum limit on the number of shareholders in an SA, making it flexible for both single owners and larger groups of investors.

An SA in Luxembourg can indeed have non-resident shareholders. Luxembourg’s legal framework does not require shareholders to be residents of the country, which makes the SA structure highly attractive for international investors and businesses seeking to establish a presence in Luxembourg.

Yes, it is mandatory to hire a notary to incorporate an SA in Luxembourg. The notary is responsible for drafting and formalizing the company’s statutes (articles of incorporation) and for ensuring that the company complies with all legal requirements. The notary will also submit the required documents to the Luxembourg Trade and Companies Register (RCS) to formalize the incorporation process.

<a href="https://easybiz.lu/en/blog/can-a-foreigner-start-a-business-in-luxembourg">Foreigners can open an SA in Luxembourg</a> without restrictions. Luxembourg allows foreign investors and individuals to create an SA, even if they do not reside in the country. However, depending on the nature of the business activities, foreigners may need to obtain specific permits, such as a business permit for certain commercial, industrial, or professional activities. Luxembourg’s open and business-friendly environment makes it an attractive destination for foreign entrepreneurs.

Guide to creating an SA in Luxembourg: steps, costs, and legal requirements.

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La société anonyme (SA) est l'une des structures juridiques les plus courantes au Luxembourg, avec la&nbsp;SARL. Ce type de société présente de nombreux avantages notamment une responsabilité limitée pour les actionnaires, celle-ci étant plafonnée au montant du capital apporté. Contrairement à la SARL, une SA au Luxembourg peut émettre des actions qui sont cotées en bourse ce qui en fait une excellente option pour les entreprises qui cherchent à lever des fonds sur le marché boursier. C'est pourquoi elle est souvent la structure préférée des grandes entreprises.

Si vous souhaitez créer une S.A., vous vous attendez probablement déjà à un grand nombre de formalités administratives et d'exigences légales. Il y a en effet beaucoup de bureaucratie mais si vous êtes familiarisé avec la procédure le processus peut être plus simple qu'il n'y paraît. Nous allons vous donner un coup de main et vous dire tout ce que vous devez savoir sur la création d'une SA au Luxembourg.

Société anonyme (SA) au Luxembourg

La société anonyme est l'une des formes les plus populaires d'entités commerciales au Luxembourg. Elle est souvent comparée à une société à responsabilité limitée (SARL), autre choix populaire pour l'enregistrement d'une entreprise mais avec une différence essentielle : une SA peut émettre des actions cotées en bourse. Cela en fait une structure idéale pour les grandes organisations bien qu'elle puisse également être utilisée par des entreprises plus petites avec quelques actionnaires initiaux.

L'un des principaux avantages d'une SA au Luxembourg est que les actionnaires ont une responsabilité limitée. Cela signifie qu'ils ne sont responsables des dettes de la société qu'à hauteur du montant investi. Le capital social minimum requis pour créer une SA est de 30 000 euros, qui doit être libéré à hauteur d'au moins 25 % au moment de la constitution.

La gestion d'une SA peut être structurée de deux manières : soit par un conseil d'administration soit par un système dualiste, qui comprend un conseil de surveillance et un directoire. Les actionnaires prennent les décisions importantes lors des assemblées générales, tandis que le conseil d'administration gère les activités quotidiennes de la société.

Le choix de la forme d'entreprise au Luxembourg dépend largement du projet et des circonstances individuelles. Le plus important est de connaître les caractéristiques, les avantages et les inconvénients du type de société choisi par rapport aux autres afin de pouvoir prendre une décision en connaissance de cause.

Les taxes et les frais d'ouverture payable pour SA en Luxembourg

<a href="https://easybiz.lu/fr/constitution-en-societe">La création d'une société</a> implique des dépenses connexes et de nombreuses questions se posent à ce sujet. Combien coûte la création d'une société au Luxembourg ? A combien s'élèvent les frais administratifs ? Quelles sont les taxes à payer ? Nous examinerons ci-dessous les coûts les plus courants auxquels vous devez vous attendre lors de la création d'une SA.

En fonction de la nature de votre activité, vous pouvez avoir besoin d'autres autorisations administratives, ce qui peut entraîner des coûts supplémentaires.

L'exploitation d'une SA au Luxembourg implique plusieurs dépenses courantes. Ces coûts varient en fonction des activités de la société, de sa taille et de son chiffre d'affaires total.&nbsp;

Lorsqu'elle est opérationnelle, une SA est soumise à diverses taxes, qui doivent être prises en compte dans ses obligations financières courantes :

Quelles sont les différences entre SARL et SA au Luxembourg

Bien que la SA et la SARL soient similaires, elles présentent de nombreuses différences. Une analyse comparative peut aider à y voir plus clair et à décider laquelle est la plus adaptée aux besoins du projet en question.

SARL | SARL-S en 5 jours. Processus simple et 100 % en ligne.

Exigences pour l'ouverture d'une SA au Luxembourg

Avant d'entamer le processus de création d'une société anonyme (SA) au Luxembourg, il est très important de comprendre les exigences légales. Vous devrez ensuite prendre les mesures nécessaires pour vous conformer à chacune d'entre elles, mais pour l'instant, voyons quelles sont ces exigences.

Comment créer une SA au Luxembourg en 2024

Nous avons déjà vu quelles sont les exigences, ce qui nous donne déjà une idée de la procédure à suivre pour créer une société au Luxembourg, cependant, nous allons maintenant revenir sur certains de ces points mais en établissant un certain ordre pour avoir une vision plus claire de la procédure étape par étape pour créer une société anonyme.

Guide pour la création d'une SA au Luxembourg : étapes, coûts et exigences légales.

Guide pour l'ouverture d'une SA au Luxembourg

Guide to opening a SA company in Luxembourg

Many entrepreneurs in Luxembourg start a business as a Société à Responsabilité Limitée (SARL). This is the most popular type of company in Luxembourg, with around two-thirds of businesses operating under this model. A SARL in Luxembourg lets you separate your business from your personal finances and limits the liability of shareholders. However, setting up a SARL also involves dealing with lots of legal and tax issues, which can be scary for new business owners.&nbsp;

Legal definition of SARL in Luxembourg

A Société à Responsabilité Limitée (SARL) is a type of limited liability company popular in Luxembourg. A SARL protects shareholders' personal assets from business debts because their liability is limited to the amount of capital they have contributed. A SARL can be set up by one or more shareholders, with a maximum of 100, and requires a minimum share capital of 12,000 euros.

A SARL is usually run by one or more managers, who may or may not be shareholders. The accounting and tax obligations of a SARL depend on the size of the business. All SARLs are subject to corporate taxes. Another important thing about a SARL is that you need the approval of most shareholders to transfer shares. This makes the company structure more stable.

The decision to create a SARL in Luxembourg depends on the nature of the business. The point is to have a good understanding of the characteristics, advantages and disadvantages of this type of company to be able to make an informed decision.

What taxes and opening costs will you pay for a SARL?

If you want to say goodbye to your boss to start your own company and develop your long-awaited project, you should be aware that there are some costs to foresee. It is essential to factor these expenses in, as they will affect your initial budget and overall financial planning. Below, we outline the key costs of setting up a SARL in Luxembourg.

Requirements for SARL opening in Luxembourg

Before starting any procedure, it is fundamental to know the legal requirements for a SARL in Luxembourg. Then you will need to take the necessary steps to comply with each one, but for now, let's see what these requirements are.

For certain types of businesses, the law requires a physical infrastructure from which the company operates. For instance, a service-based company must operate from an office, while a commercial business needs a suitable premise such as a shop, warehouse, or office. Similarly, craft businesses must have a workshop or storage space appropriate for their specific needs.

How to create a SARL in Luxembourg in 2024

Now that we’ve covered the requirements for establishing a SARL in Luxembourg, it's time to outline the step-by-step process for creating one in 2024. This guide will help you navigate through the necessary actions to ensure a smooth setup.

The first step is to define the structure of your SARL. You need to determine the number of shareholders (minimum of 1 and a maximum of 100), the share capital (minimum 12,000 wuros), and the business activity (company purpose). Additionally, you must choose a company name, determine the registered office, and appoint a manager who will be responsible for the daily operations of the company. Simplify the process of starting your company with our professional <a href="https://easybiz.lu/incorporation">Incorporation services</a>.

Prepare the project

Before moving forward, it's essential to check whether the desired company name or trade name is available. This can be done by submitting a <a href="https://www.lbr.lu/mjrcs/jsp/IndexActionNotSecured.action?time=1725354038143">name availability request</a> electronically through the Luxembourg Business Registers (LBR). Ensuring your company name is unique and not already in use is a crucial step to avoid legal issues later on.

Make sure the business name is not taken (officially)

Next, the articles of incorporation must be drafted by a notary. These documents will include essential information such as the company name, registered office address, company purpose, duration of the company, share capital, and shareholdings. It’s crucial to have these details prepared in advance during the project preparation stage.

Draft the articles of incorporation

Before signing the articles of incorporation, you must <a href="https://easybiz.lu/en/blog/open-business-bank-account-luxembourg-guide">open a bank account</a> in the name of your company in formation and deposit the required minimum share capital (12,000 euros). The bank will issue a deposit certificate, which you will need to present to the notary as proof of capital contribution.

Open bank account and deposit funds

If your SARL will be employing staff, you must register the company with the National Health Fund (CNS) to comply with social security obligations, including pension contributions. This registration is crucial to ensure that your employees are covered under Luxembourg’s social security system.

Register with social security

No, an establishment permit is required only for certain business activities in Luxembourg. Specifically, if your SARL will engage in commercial, industrial, or artisanal activities or certain self-employed professions, you must obtain an establishment permit. This permit is issued by the General Directorate for SMEs and Entrepreneurship and is necessary to legally operate your business. The application can be submitted online via <a href="http://MyGuichet.lu">MyGuichet.lu</a> or by mail.

Yes, <a href="https://easybiz.lu/en/blog/can-a-foreigner-start-a-business-in-luxembourg">foreigners can open a SARL in Luxembourg</a>. There are no restrictions on nationality when it comes to forming a company in Luxembourg. However, the process involves complying with the same legal requirements as Luxembourg nationals, including the establishment of a registered office within the country and obtaining any necessary permits.

Yes, it is possible to set up a company in Luxembourg while working as an employee. However, it is important to review your employment contract and make sure that no exclusivity clauses or restrictions are preventing you from engaging in additional business activities. In addition, you must comply with all labor and tax obligations corresponding to both activities.

Guide to opening a SARL in Luxembourg: steps, costs, and legal requirements.

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De nombreux entrepreneurs luxembourgeois <a href="https://easybiz.lu/fr/constitution-en-societe">créent leur entreprise</a> sous la forme d'une Société à Responsabilité Limitée (SARL). Il s'agit du type de société le plus populaire au Luxembourg, avec environ deux tiers des entreprises opérant sous cette forme. Une SARL au Luxembourg vous permet de séparer votre entreprise de vos finances personnelles et limite la responsabilité des associés.

Qu'est-ce qu'une SARL au Luxembourg

La Société à Responsabilité Limitée (SARL) est un type de société très répandu au Luxembourg. Une SARL protège le patrimoine personnel des associés des dettes de l'entreprise car leur responsabilité est limitée au montant du capital qu'ils ont apporté. Une SARL peut être créée par un ou plusieurs associés, avec un maximum de 100, et requiert un capital social minimum de 12 000 euros.

Une SARL est généralement dirigée par un ou plusieurs gérants, qui peuvent ou non être associés. Les obligations comptables et fiscales d'une SARL dépendent de la taille de l'entreprise. Toutes les SARL sont soumises à l'impôt sur les sociétés et peuvent être assujetties à la TVA. Un autre aspect important d'une SARL est qu'il faut l'accord de la plupart des associés pour céder des parts sociales. Cela rend la structure de la société plus stable.

La décision de créer une SARL au Luxembourg dépend de la nature de l'activité. Il s'agit de bien comprendre les caractéristiques, les avantages et les inconvénients de ce type de société afin de pouvoir prendre une décision en connaissance de cause.

Quels sont les taxes et les frais d'ouverture à payer pour une SARL ?

Si vous voulez dire au revoir à votre patron pour créer votre propre entreprise et développer le projet que vous attendez depuis longtemps, vous devez prendre un compte un certain nombre de coûts. Il est essentiel de tenir compte de ces dépenses car elles affectent votre budget initial et votre planification financière globale.

Conditions d'ouverture d'une SARL au Luxembourg

Avant d'entamer toute procédure, il est fondamental de connaître les exigences légales relatives à la création d'une SARL au Luxembourg. Vous devrez ensuite prendre les mesures nécessaires pour vous conformer à chacune d'entre elles, mais pour l'instant, voyons quelles sont ces exigences.

Pour certains types d'entreprises, la loi exige une infrastructure physique à partir de laquelle l'entreprise exerce ses activités. Par exemple, une entreprise de services doit opérer à partir d'un bureau, tandis qu'une entreprise commerciale a besoin d'un local approprié tel qu'un magasin, un entrepôt ou un bureau. De même, les entreprises artisanales doivent disposer d'un atelier ou d'un espace de stockage adapté à leurs besoins spécifiques.

Comment créer une SARL au Luxembourg en 2024

Maintenant que nous avons abordé les exigences relatives à la création d'une SARL au Luxembourg, il est temps de décrire le processus de création d'une SARL en 2024, étape par étape. Ce guide vous aidera à naviguer à travers les actions nécessaires pour assurer une installation en douceur.

Guide pour l'ouverture d'une SARL au Luxembourg : étapes, coûts et exigences légales.

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