Form a Company in Luxembourg
Set up a Luxembourg SARL or SA, including a SOPARFI holding company, as a resident or non-resident. We explain the process and connect you with a Luxembourg provider for notarial incorporation and ongoing compliance. Remote steps are often possible, subject to acceptance.
EU Financial Centre
Luxembourg is a leading European financial centre, widely used for holding, financing and investment-fund structures across the EU.
Stable Legal System
A mature civil-law framework with a well-established Trade and Companies Register (RCS) and strong investor protection.
Company Formation Support
Get guidance on the company formation process, required documents and next steps for setting up your business in this jurisdiction.
SOPARFI Holdings
A SOPARFI is not a separate legal form or a tax-free company. It is normally an ordinary SARL or SA used for holding or financing, fully subject to tax but potentially benefiting from the participation exemption, subject to conditions.
Why Form a Company in Luxembourg?
Luxembourg is a long-established European financial centre. The points below are general commercial considerations, not guarantees, and your own circumstances should be reviewed with a qualified adviser.
Leading Holding Jurisdiction
Luxembourg is widely used for holding and financing structures (SOPARFI), which may benefit from the participation exemption on qualifying dividends and gains, subject to conditions.
Access to the EU Market
A Luxembourg entity operates from within the EU single market and can rely on EU directives, which many international businesses value.
Extensive Treaty Network
Luxembourg has a broad double-tax treaty network that, alongside EU directives, may reduce withholding taxes in cross-border situations. Eligibility should be confirmed case by case.
Investment-Fund Centre
Luxembourg is a major domicile for investment funds and asset-holding vehicles, supported by a deep professional-services ecosystem.
Political & Economic Stability
A stable, highly-rated economy with multilingual professionals (English, French and German widely used in business).
Flexible Company Forms
The SARL suits most private businesses and holdings, while the SA suits larger or capital-markets-oriented ventures, so the structure can be matched to the plan.
Formation Packages
Choose the structure that fits your business. Every engagement is quoted individually, so you only pay for what you need.
- Luxembourg SARL formation & name check
- Notarial incorporation & articles
- RCS registration
- Assistance with tax and VAT registration, where applicable.
- Corporate document set
- SARL or SA set up as a SOPARFI
- Guidance on participation-exemption conditions
- Registered office & domiciliation support
- Bank account introduction
- Accounting & annual filing support
- Luxembourg SA formation
- Assistance meeting the higher capital requirement
- Board and statutory setup
- Registered office for the entity
- Accounting for the structure
Statutory costs such as notary, registry and government fees are set by third parties and quoted separately. Figures are confirmed in writing before you commit.
Luxembourg Formation Services
Everything you need to form, register and run a Luxembourg company, handled with an in-country service provider.
Company Formation
Full SARL or SA formation: name check, notarial deed of incorporation and articles, and registration with the Trade and Companies Register (RCS), with the corporate document set.
Registered Office & Substance
A Luxembourg company must maintain a registered office in Luxembourg, and holding structures are expected to have appropriate substance. We can arrange domiciliation, subject to provider and substance requirements and acceptance.
Directors & Shareholders
Foreign individuals and corporate shareholders can own and manage a Luxembourg company. Management and substance can affect tax residence and should be planned.
Banking
Introductions to Luxembourg banks. A capital-deposit account is typically needed for incorporation, and account approval rests with the bank after its own KYC.
Accounting & Compliance
Bookkeeping, annual accounts filed with the RCS, corporate tax and VAT returns, and beneficial-ownership (RBE) filing, kept on schedule against Luxembourg deadlines.
Tax & Holding Guidance
A general overview of Luxembourg corporate tax, the participation exemption and the treaty network, so the structure fits your plans.
How to Form a Luxembourg Company
- 1
Tell Us Your Plans
Send your details through the quote form. We explain the SARL, SA and SOPARFI options and, where appropriate, connect you with a Luxembourg service provider.
- 2
KYC & Documents
The provider verifies identity and collects the usual documents: passport and proof of address for individuals, and incorporation documents for corporate shareholders.
- 3
Notarial Incorporation & Capital
The deed of incorporation is executed before a Luxembourg notary and the share capital is deposited, with a bank certificate issued before registration.
- 4
Registration, Banking & Compliance
The company is registered with the RCS, beneficial-ownership (RBE) filing and applicable tax and VAT registrations are coordinated, and assistance may be provided with opening a corporate account.
What You Receive
- Notarial deed & articles
- RCS registration & company number
- Beneficial-ownership (RBE) filing
- Assistance with tax and VAT registration, where applicable.
- Corporate document set
Timelines depend on KYC, notary scheduling, capital deposit and bank onboarding. We confirm expected turnaround with your quote.
Luxembourg Tax & Annual Compliance: General Overview
A plain-language summary of the main Luxembourg tax and filing points for a company in 2026. This is general information to help you plan, not tax or legal advice. Your Luxembourg provider or adviser confirms what applies to your situation.
Corporate Taxation
Depending on their activities, Luxembourg companies may be subject to corporate income tax, a solidarity surcharge, municipal business tax, net wealth tax and VAT. The combined effective rate varies by municipality, and current figures for Luxembourg City should be confirmed.
Participation Exemption
Qualifying dividends and capital gains from substantial shareholdings may be exempt under the participation exemption, subject to holding-period, minimum-holding and other conditions. It is commonly relevant to SOPARFI structures but is never guaranteed and must be assessed case by case.
VAT
Luxembourg operates VAT, with registration generally required once the company makes taxable supplies or passes the applicable threshold. Many pure holding companies have limited VAT obligations.
Withholding & Treaties
Dividend withholding tax may apply, though EU directives or a treaty may reduce or eliminate it for qualifying shareholders. Eligibility should be confirmed case by case.
Annual Accounts & RCS
Companies prepare annual accounts and file them with the Trade and Companies Register (RCS). Deadlines apply after the financial year-end, and net-wealth tax may also apply.
Beneficial Ownership (RBE)
Companies must file and keep updated their beneficial-ownership information in the Register of Beneficial Owners (RBE) within the applicable deadlines.
Luxembourg Company Formation FAQ
Common questions about forming a company in Luxembourg. General information only, not legal or tax advice.
A SOPARFI is not a separate legal form or a tax-free company. It is an ordinary SARL or SA used as a holding and financing company. It is fully subject to tax but may benefit from the participation exemption on qualifying dividends and capital gains, subject to conditions.
Yes. Shareholders do not need to be Luxembourg residents, and non-residents can generally own a SARL or SA, subject to the provider's KYC checks.
A SARL generally requires minimum share capital of EUR 12,000, fully subscribed and paid up. An SA generally requires EUR 30,000, with at least 25% paid up at incorporation. Current requirements should be confirmed.
There is no absolute requirement for a resident director, but management and substance in Luxembourg can affect tax residence, particularly for holding structures. This should be planned with an adviser.
Often, in part. Much can be handled remotely, though notarial incorporation and capital deposit have specific requirements. We confirm what is possible in your case.
Depending on activities, mainly corporate income tax, a solidarity surcharge, municipal business tax, net wealth tax and VAT. Qualifying holdings may benefit from the participation exemption, subject to conditions. This is general information, not tax advice.
It is a regime under which qualifying dividends and capital gains from substantial shareholdings may be exempt from Luxembourg tax, subject to holding-period, minimum-holding and other conditions. It is never guaranteed and eligibility should be confirmed case by case.
Typically annual accounts filed with the RCS, corporate tax returns, VAT returns where registered, net-wealth tax where applicable, and keeping the beneficial-ownership (RBE) register up to date.
A capital-deposit account is normally needed for incorporation, and a corporate account is normal in practice. Account opening is a separate process with its own checks and bank acceptance.
Yes. This is one of the most common uses, through a SOPARFI, which may benefit from the participation exemption and Luxembourg's treaty network, subject to conditions and substance.
For individuals, generally a passport, proof of address, business-activity and source-of-funds information and tax-residency details. For corporate shareholders, incorporation and constitutional documents, registers, an ownership chart and beneficial-ownership information.
Still Have Questions?
Send us your question through the form and we will reply by email.
Still Have Questions?
Send us your question through the form and we will reply by email.
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