Incorporating in Luxembourg

Incorporating in Luxembourg is quick and efficient thanks to clear and effective corporate regulations. Points to consider when incorporating in Luxembourg include:

Prior to incorporating in Luxembourg, a minimum of two shareholders and one director is required to set up a Luxembourg company, whether it be a Societe Anonyme (SA) or Societe Anonyme a Responsabilite Limitee (SARL). Shareholders and directors may be individuals or corporate entities of any nationality, and need not be resident in Luxembourg. For a Luxembourg SARL company, there is a limit of 40 shareholders. If there are under 25 shareholders, no annual meetings are required.

International entrepreneurs incorporating in Luxembourg can do so by incorporating a Luxembourg SA or SARL and then qualifying as a Luxembourg Societe de Gestion de Patrimoine Familial (SPF), which replaced the 1929 Holding Company in 2006, or as a Luxembourg SOPARFI Trading company.

When incorporating in Luxembourg, there are no exchange controls in the country for investors.

100% foreign ownership is permitted for foreign investors incorporating in Luxembourg.

Healy Consultants can legally complete Luxembourg company registration with the correct corporate structure for our clients incorporating in Luxembourg.

A Luxembourg SA or SARL is required to prepare annual audited financial statements when at least one of the following is valid: (i) balance sheet value is great than EUR3.125 million (ii) sales value is above EUR6.25 million (iii) there are over 50 employees. If none of the points are valid, there is a requirement to file annual accounts but no requirement to have these audited. A Luxembourg SA or SARL requires a registered office in Luxembourg to which all correspondence is sent. Healy Consultants will be the registered office for our client's company.

When incorporating in Luxembourg, there is an authorised minimum share capital of 12,500 Euros (SARL) or 31,000 Euros (SA), which must be fully paid-up at incorporation.

After incorporating in Luxembourg, details of the company's registered office, its share capital, directors, articles of association and annual accounts are available for viewing on a public register.