Start by choosing the legal form of your company. It sets the capital, whether you need a notary, and some of the steps.
The simplified private limited company (SARL-S), known as the "€1 SARL". Only individuals can set one up.
See the stepsThe private limited company (SARL) is the form most SMEs use. One partner is enough.
See the stepsThe public limited company (SA) suits cases where several shareholders join or a fundraising is planned.
See the stepsSeveral are prepared at the same time: we run them in parallel to avoid going back and forth.
The business activity, the first figures, and the choice between working as self-employed and setting up a company.
The Trade and Companies Register (Registre de commerce et des sociétés, RCS) issues a certificate of availability. It is optional and does not reserve the name.
You apply to the Ministry of the Economy for a business permit (autorisation d'établissement). For an SARL-S, before the company is set up. For an SARL or an SA, draft articles of association are enough to obtain approval in principle.
SARL and SARL-S: since June 2026, the minimum capital can be paid up within twelve months. SA: at least a quarter when the company is set up.
Before a notary for an SARL or an SA. By private deed for an SARL-S, as for a non-profit association (asbl) or a civil company.
With the RCS, within one month. Then publication in the Electronic Compendium of Companies and Associations (Recueil électronique des sociétés et associations, RESA) and entry in the Register of Beneficial Owners.
VAT registration within 15 days of starting business, and registration with the direct tax administration (contributions directes).
Affiliation with the Joint Social Security Centre (Centre commun de la sécurité sociale, CCSS): the manager, then each employee within 8 days of starting work.
Good to know about the SARL-S. It is reserved for activities that require a business permit, and a person can be a partner in only one SARL-S. Each year, it sets aside at least one twentieth of its profit, until capital and reserve reach €12,000.
In Luxembourg, the most common holding company is the Soparfi, a financial holding company (société de participations financières). It is most often an SARL or an SA whose role is to hold shares in other companies.
It is the licence to carry on a commercial or craft activity, or certain liberal professions, in Luxembourg. The Ministry of the Economy issues it. It checks the manager's good standing and, depending on the activity, their qualifications.
The application is made online, on MyGuichet.lu. The Ministry replies within three months of receiving the complete file.
The permit requires a real establishment in Luxembourg: a mere domiciliation is not enough.
For an SARL-S, you apply for it yourself, before the company is set up. We guide you through this step.
A company that has been set up must keep its accounts and file on time. Agir Comptanuel takes care of this for you.
Agir sets up any type of company under Luxembourg law, most often SARL-S, SARL and SA. A formation takes place in four stages.
The activity you have in mind and your budget forecasts.
They depend on your project. At a minimum: an identity document, a certificate of residence and a beneficial owner declaration.
You read them, comment on them, change them and approve them, according to your needs and expectations.
Trade and Companies Register (RCS), Register of Beneficial Owners (RBE), Administration de l'enregistrement, des domaines et de la TVA (AED) and the other formalities.
We support non-resident and cross-border founders, for companies under Luxembourg law.
The cost depends on the form: the capital (from €1 for an SARL-S to €30,000 for an SA), notary fees for an SARL or an SA, RCS registration fees and the business permit. We cost your project at a first meeting.
No. The articles of association of an SARL-S are signed by private deed. For an SARL or an SA, a notarial deed is required.
For an SARL or an SARL-S, no: since June 2026, the minimum capital contributed in cash can be paid up within twelve months of formation. For an SA, at least a quarter of the capital is paid in at formation.
Allow about 4 to 8 weeks for a standard commercial company, an SARL for example.
Yes. We support non-resident and cross-border founders, for companies under Luxembourg law. The business permit does, however, require the manager to be genuinely present in the business.
It is the nickname of the SARL-S, the simplified SARL. Its capital is between €1 and €12,000.
Read also: VAT in Luxembourg · Annual accounts · Payroll management
Page written by Liliya Olinger, chartered accountant (expert-comptable), manager and partner of Agir Comptanuel, and Patrick Meunier, founder and managing director of the Agir group. Last updated: 9 November 2026.
General information, for guidance only. It does not replace advice suited to your situation.