Création d'une société en Luxembourg

Important : le droit d'un non-résident de détenir la société ne lui confère pas automatiquement le droit de vivre, de travailler ou de la gérer depuis ce pays. L'immigration, le permis de travail, la substance, le lieu de direction effective et la résidence fiscale sont évalués séparément.

• —Substantive operating companies with a Luxembourg establishment and an eligible business-permit holder.
• —Holding/investment projects following qualified legal, tax, regulatory and substance review.
• —A founder-led SARL-S only where natural-person, capital and business-permit restrictions are fully met.

• —Société à responsabilité limitée (SARL), the standard private limited company with €12,000 capital, fully subscribed and paid.
• —SARL simplifiée (SARL-S), with €1–€12,000 capital, natural-person shareholders/managers only and mandatory business-permit eligibility.
• —Société anonyme (SA), a joint-stock form with €30,000 capital and enhanced governance.
• —SAS and société en commandite par actions (SCA) for specialist governance/investment structures.
• —SNC, SCS and a Luxembourg branch of a foreign company.

• —SARL/SA/SAS/SCA generally require a Luxembourg notarial deed and registration/publication through RCS/RESA.
• —A registered/head office in Luxembourg and a capital-blocking/release process for capital forms.
• —There is no generic resident-manager rule in company law, but most commercial/craft/liberal activities require a business permit.
• —The permit holder must effectively and permanently manage the business, have the required professional standing and maintain a fixed physical establishment.
• —Non-EU personal work/residence and regulated financial/investment activity require separate authorisation.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Notarial deed/articles instructions, name, office, capital, managers, shareholders and signing rules.
• —A blocked-capital certificate and subsequent release documents from an accepted institution.
• —A business-permit file covering qualifications, professional standing, effective manager, establishment and activity evidence.
• —A notarial POA, apostilled corporate documents and French/German translations as required.

1. 01Conduct an individual feasibility review of the form, permit, activity, manager, establishment, capital, tax and regulatory status.
2. 02Agree the notary, office/substance, permit file, articles, capital bank and POA/identity route.
3. 03Complete capital blocking and execute the notarial deed; the notary files with RCS/RESA and RBE is arranged.
4. 04Complete permit/tax/VAT/accounting activation and a separate operating-bank KYB process before trading.

• —Luxembourg companies may face corporate income tax, municipal business tax and net wealth tax; combined treatment depends on municipality, assets and period.
• —VAT, payroll/social security and withholding depend on activities, staff, financing and distributions.
• —Holding, financing, IP and treaty positions require substance, anti-abuse and transfer-pricing analysis; no tax outcome is assumed.

Aperçu général, sans constituer un conseil fiscal ou juridique personnalisé. Les règles sont revérifiées avant le dépôt.

• —A blocked capital account is often required before the deed and may itself be a material non-resident KYC gate.
• —Capital-account acceptance does not guarantee an operating account; the bank separately assesses permit, substance, UBO and transactions.

• —Annual accounts and applicable audit/filing through RCS/RESA under the entity-size rules.
• —Corporate/municipal/net-wealth tax, VAT/payroll filings and accounting records.
• —Maintenance of the business permit, fixed establishment, managers and current RBE/registry information.

• —A mailbox office or nominal permit holder does not satisfy the genuine fixed-establishment/effective-management requirement.
• —A blocked capital or notarial deed without permit feasibility can leave a registered entity unable to conduct intended business.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Individual feasibility coordination across the Luxembourg notary, permit adviser, real establishment, capital bank, RCS/RBE and accountant.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

Le contenu exact de l'offre Basic et toutes les exclusions figurent dans la section tarifaire ci-dessus. Les structures non standard et les coûts externes sont convenus avant paiement.

Exigences vérifiées le 9 août 2026. Avant le dépôt, nous revérifions les règles, formulaires, frais et restrictions auprès de l'autorité d'immatriculation.