Public Limited Company (Société Anonyme - SA) in Luxembourg

How to open a Luxembourg SA

1. Deeds of Incorporation, the main documents of the company, are drawn up in front of the notary.
2. Luxembourg SA requires the formation of the Articles of Association, with information about those involved in its establishment, company name and purpose, the registered office, the initial paid capital, duration of company (limited or unlimited), etc.
3. EUR 30,000 is the minimum share capital for a public limited company in Luxembourg that must be deposited in a local bank account.
4. A management and a supervisory board are required.
5. The directors of the Luxembourg SA can be legal or natural persons.
6. The registration for tax payment is required for opening a Luxembourg SA.

Liability of Luxembourg SA shareholders

1. The shareholders are equally and individually liable to third parties for the capital not genuinely contributed and also for the difference between the minimum capital obligations and the paid amount.
2. It is also valid for the case where effective payment of 25% of the contributed stocks is made, and for the payment, within 5 years of the shares made for non-cash payments.

Accounting criteria that must be respected

1. EUR 4.4 million as the total balance sheet,
2. EUR 8.8 million as net turnover,
3. 50 full-time employees in the firm.

1. In 2022, around 37,900 companies were registered in the non-financial sector in Luxembourg.
2. More than 300,000 people were employed in the non-financial sector of Luxembourg in 2022.