FAQ sur la constitution en société

Incorporating a company in Luxembourg means legally registering a new legal entity with the Luxembourg Trade and Companies Register (RCS — Registre de Commerce et des Sociétés). The process creates a separate legal person distinct from its shareholders, with its own rights and obligations.
Once incorporated, the company can sign contracts, open bank accounts, hire employees, issue invoices, and hold assets — all in its own name. Incorporation is formalised by a notarial deed (for most forms) or a private deed (for SARL-S) filed with the RCS.
Law of 10 Aug 1915 on commercial companies
Luxembourg is the second-largest investment fund centre in the world and the largest in Europe, with more than €5.5 trillion in assets under management. It offers a stable AAA-rated economy, a highly developed legal and regulatory framework, full EU market access, extensive double-tax treaty network (85+ treaties), and a multilingual, internationally skilled workforce.
Key business advantages include the participation exemption regime (dividends and capital gains often 100% exempt), the IP Box regime (effective 6.8% tax rate), access to SOPARFI, RAIF, SIF, SCSp structures, and fast-track CSSF regulatory licencing.
SOPARFI LIR AIFMD
The RCS (Registre de Commerce et des Sociétés) is Luxembourg's official Trade and Companies Register, operated under the authority of the Ministry of Justice. Every company incorporated in Luxembourg must be registered with the RCS before commencing commercial activities.
The RCS issues a unique registration number (e.g. B 123456) that identifies the company. All material corporate acts — incorporation, amendments to articles, change of directors, dissolution — must be published in the RESA (Recueil Électronique des Sociétés et Associations).
RESALaw of 19 Dec 2002
Oui, dans la plupart des cas, il est possible de constituer une société luxembourgeoise sans être physiquement présent, à condition de donner une procuration notariée à un représentant autorisé. Pour les SARL et les SA, l'acte notarié est signé par votre mandataire devant un notaire luxembourgeois.
Pour la SARL-S (société à responsabilité limitée simplifiée), l'acte peut être signé sous seing privé – sans intervention d'un notaire – ce qui simplifie encore davantage la constitution à distance. Toutefois, les obligations d'identification en matière de lutte contre le blanchiment d'argent et de connaissance du client (LCB-FT) restent applicables, et certains notaires exigent une copie certifiée conforme de votre passeport et un justificatif de domicile.
Art. 710-5 Loi de 1915
L’âge légal minimum pour constituer une société au Luxembourg est de 18 ans. Les mineurs ne peuvent être actionnaires, administrateurs ou gérants de sociétés commerciales luxembourgeoises sans l’autorisation de leur tuteur légal et, dans certains cas, sans autorisation judiciaire.
Il n'y a pas de limite d'âge maximale. Concernant la SARL-S en particulier, tous les associés doivent être des personnes physiques, et non des personnes morales, et ne doivent pas avoir été déclarés incapables par voie judiciaire.

Luxembourg offers several commercial company forms. The most commonly used are:
  • SARL - Société à Responsabilité Limitée: standard limited liability company, 1–100 shareholders, minimum capital €12,000.
  • SARL-S - Simplified SARL: for individuals only, capital from €1, no notary required.
  • SA - Société Anonyme: public limited company, 1+ shareholders, minimum capital €30,000.
  • SOPARFI - Finance holding company (usually SA or SARL), optimised for participation exemption.
  • SCSp - Special Limited Partnership: fund vehicle with no legal personality.
  • SPF - Private Wealth Management Company: for private individuals, tax-exempt.
  • SCA - Corporate limited partnership with shares.
Law of 10 Aug 1915
A SARL (Société à Responsabilité Limitée) is Luxembourg's most widely used commercial company form, equivalent to a private limited company. It requires a minimum share capital of €12,000, fully paid up at incorporation, divided into registered shares (not negotiable as securities).
A SARL can have between 1 and 100 shareholders (natural persons or legal entities). It is managed by one or more managers (gérants). Shares cannot be freely transferred — any transfer requires the approval of shareholders representing at least 75% of the share capital. A notarial deed is required for incorporation.
Art. 710-1 et seq. Law of 1915
The SARL-S (Société à Responsabilité Limitée Simplifiée) is a simplified form of the SARL introduced in Luxembourg in 2016, designed for entrepreneurs on a budget. Its distinguishing features are:
  • Minimum capital of just €1 (maximum €12,000 before it must convert to a SARL)
  • Shareholders must be natural persons only (no corporate shareholders)
  • Incorporated by private deed — no notary required
  • Maximum 5 shareholders
  • Cannot issue bonds or grant security over its shares
It is ideal for service-based startups, freelancers, and sole traders seeking limited liability at minimal cost.
Art. 710-5 et seq. Law of 1915