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Legal Forms of Companies

Private Limited Company (S.A.R.L.)
Number of partners: Minimum 1 partners; maximum 40 partners. NB: 1 member for a sole proprietorship.
Capital (max/min): EUR 12,400, totally subscribed.
Shareholders and liability: Liability is limited to the amount contributed.
Public Limited Company (S.A.)
Number of partners: Minimum two natural or legal persons, without restriction on the number of partners.
Capital (max/min): EUR 31,000 with 1/4 released at the creation.
Shareholders and liability: Liability is limited to the amount contributed.
General Partnership (SENC)
Number of partners: One or more partners, no upper limit.
Capital (max/min): No minimum capital.
Shareholders and liability: Partners' liability is joint and unlimited on obligations and debts of the company.
Limited Partnership (SECS)
Number of partners: Minimum 2 with no limitation on the number of partners.
Two types of partners: active partners and sleeping partners.
Capital (max/min): No minimum capital.
Shareholders and liability: Active partners' liability is joint and several. Liability of sleeping partners is limited to the amount contributed.
Cooperative Company
Number of partners: Minimum 7 partners.
Capital (max/min): No minimum capital.
Shareholders and liability: Partners' liability is joint and several or divided, unlimited or limited to amount contributed depending on the status.
The Competent Organisation
The Trade and Companies Registry.
Company directories
Trade Registry
 
Setting Up a Company Luxembourg OECD
Procedures (number) 5.0 5.2
Time (days) 16.5 9.5

Source: Doing Business, 2016

 
Business Setup Procedures
Consult Doing Business Website, to know about procedures to start a Business in Luxembourg.

Find out more about Operating a Business in Luxembourg on GlobalTrade.net, the Directory for International Trade Service Providers.

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Actualitzacions: April 2022

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