Setting up a company in Luxembourg, step by step.
Business permit, share capital, notary, registration, beneficial owners and VAT: the eleven steps to create an SARL-S, SARL or SA, with every deadline and official fee sourced from the law and the authorities.
- RCS registration, SARL or SA€105.91
- RCS registration, SARL-S€14.61
- RBE registrationBeneficial owners declaration€15.00
- Per document filedRegistration duty and administrative tax€17.00
- Notary, simple SARLOur estimate, €12,000 capital€1,500 to €2,000
Sources: LBR, RCS fee schedule · LBR, RBE fee schedule
Which company form?
The three forms most businesses choose, side by side. For a quick recommendation, try the legal structure finder.
| SARL-SSimplified private limited company | SARLPrivate limited company | SAPublic limited company | |
|---|---|---|---|
| Minimum capital | €1 to €12,000, fully paid up | €12,000, fully paid up | €30,000, at least 25% paid up |
| Shareholders | 1 to 100 individuals; one SARL-S per person | 1 to 100 | 1 or more |
| Created by | Private deed | Notary | Notary |
| RCS fee | €14.61 | €105.91 | €105.91 |
Sources: Guichet.lu, SARL-S · Guichet.lu, SARL · Guichet.lu, SA · LBR, RCS fee schedule
Before you sign
Preparing the company
- 1
Choose your legal form
Compare the SARL-S, SARL and SA above. The form decides your minimum capital, who can own the company and whether you need a notary.
Sources: Guichet.lu, SARL · Guichet.lu, SARL-S · Guichet.lu, SA
- 2
Check the business permit
Commercial activities need a business permit before you start. The business manager must meet the professional integrity conditions, run the business day to day and have no unpaid taxes or social security contributions, and the business needs a fixed place of business in Luxembourg. Trading without a permit can lead to criminal sanctions.
Sources: Guichet.lu, business permit (Law of 2 September 2011) · Guichet.lu, professional integrity
- 3
Arrange the registered office
The articles of association must state the company's registered office. Use your own premises or a domiciliation agent, which we arrange through our licensed partner.
Sources: Guichet.lu, articles of association
- 4
Block the share capital
Deposit the minimum share capital in a bank account in the company's name. The bank issues a blocking certificate, which you hand to the notary.
Formation
Creating the company
- 5
Sign the articles of association
The articles must include at least the name, form, purpose, capital, registered office, duration, partners and managers. An SARL or SA is created before a notary; an SARL-S can use a private deed.
Sources: Guichet.lu, articles of association · Guichet.lu, SARL-S
- 6
Register with the RCS
The deed is filed with the Luxembourg Business Register within one month of signing, by the notary for notarised deeds. It is published in the RESA within 15 days of filing, and only binds third parties once published.
Sources: Guichet.lu, registration with the RCS · LBR, RCS fee schedule
- 7
Release the capital
After formation, the notary issues a release certificate. You give it to the bank with the final articles and beneficial owner details, and the bank releases the funds to the company.
After formation
Getting ready to trade
- 8
Declare the beneficial owners
Register the company's beneficial owners in the RBE within one month. Late filings cost €50 to €500 extra, and missing or wrong information can be fined €1,250 to €1,250,000.
Sources: Guichet.lu, Register of Beneficial Owners · LBR, RBE fee schedule
- 9
Register for VAT
A business that starts a taxable activity in Luxembourg registers with the AED within 15 days. With turnover up to €50,000 you can, in most cases, use the VAT franchise.
Sources: Guichet.lu, VAT registration · VAT law of 12 February 1979, art. 57bis
- 10
Register as an employer
When you hire, register with the CCSS and declare each employee within 8 days of their start.
Sources: Guichet.lu, declaring a new employee
- 11
Start the books
Every company must keep double-entry accounts and record transactions without delay, from the first day.
Sources: Code de commerce, art. 9 and 11
Official fees and our fees.
Register fees are set by the Luxembourg Business Register, notary fees by each notary, and our fees are fixed and published.
Official fees
Paid to the Luxembourg Business Register, excluding VAT, plus the notary.
- RCS registrationSARL or SA€105.91
- RCS registrationSARL-S€14.61
- RBE registration€15.00
- Per document filed€12 registration duty and €5 administrative tax, no VAT€17.00
Sources: LBR, RCS fee schedule · LBR, RBE fee schedule
For a simple SARL with €12,000 of capital, notary fees are usually around €1,500 to €2,000. The final amount is determined by the notary and depends on the complexity of the file: an SA, several shareholders, contributions in kind or bespoke articles cost more. An SARL-S needs no notary.
Estimate based on our experience with client files, not an official fee.
Finbros fees
Fixed prices, excluding VAT.
- IncorporationCoordination with the notary, bank and RCS€1,250
- RBE registration€100
- VAT registration€250
- DomiciliationThrough our partner, no markupfrom €2,500 a year
- AccountingStarter planfrom €250 a month
Sources: Finbros services and rates
Company formation, answered.
What founders ask us most before setting up in Luxembourg.
Book a free first callChoose a legal form, check whether your activity needs a business permit, arrange a registered office, block the share capital in a bank account, sign the articles of association, register with the RCS within one month, then declare the beneficial owners in the RBE and register for VAT if needed.
Source: Guichet.lu, articles of association and registration with the RCS.
Commercial activities need a business permit before you start. The business manager must meet the professional integrity conditions, and the business needs a fixed place of business in Luxembourg. Trading without one can lead to criminal sanctions.
Source: Guichet.lu, business permit (Law of 2 September 2011).
An SARL or an SA must be created before a notary. An SARL-S can be created by private deed. For a simple SARL, notary fees are usually around €1,500 to €2,000, depending on the notary and the file.
Source: Guichet.lu, articles of association; Guichet.lu, SARL-S.
€1 to €12,000 for an SARL-S, €12,000 for an SARL, and €30,000 for an SA, of which at least 25% must be paid up.
Source: Guichet.lu, SARL-S, SARL and SA.
The RCS registration fee is €105.91 for an SARL or SA and €14.61 for an SARL-S, excluding VAT, plus €17 per document filed. Notary fees come on top: for a simple SARL with €12,000 of capital, expect around €1,500 to €2,000, depending on the notary and the complexity of the file.
Source: LBR, RCS fee schedule; notary estimate based on our experience.
The articles must be filed with the RCS within one month of signing. They are published in the RESA within 15 days of filing.
Source: Guichet.lu, registration with the RCS.
Within one month. The RBE fee is €15 excluding VAT, with surcharges of €50 to €500 for late filings.
Source: Guichet.lu, Register of Beneficial Owners; LBR, RBE fee schedule.
Within 15 days of starting a taxable activity in Luxembourg. Businesses with turnover up to €50,000 can, in most cases, use the VAT franchise.
Source: Guichet.lu, VAT registration; VAT law, art. 57bis.
Incorporation coordination costs €1,250, RBE registration €100 and VAT registration €250, excluding VAT. Domiciliation through our partner starts at €2,500 a year. The first call is free.
Source: Finbros services and rates.
Let's set up your company.
We coordinate the notary, the bank and the registers, and your books are ready from day one. Book a free first call, Saturdays included.
Rules and fees as they apply in November 2026. General information, not legal advice for your situation. Domiciliation is provided by our licensed partner. Part of the Finbros Encyclopedia.