Company incorporation

Company incorporation in Luxembourg: Start your business with confidence

Launching your company in Luxembourg opens doors to one of Europe’s most dynamic business environments. With its central location, political stability, favourable tax regime, and international reputation, Luxembourg attracts both entrepreneurs and established groups seeking a reliable European base.

Fiduciary Tucci & Partners S.A. provides full-scope company incorporation and business registration services in Luxembourg – from initial strategy and structure selection to legal setup and post-registration support.

How to open a company in Luxembourg

Starting a business in Luxembourg – whether you plan to set up a company as a local entrepreneur or as a foreign investor – requires careful planning and compliance with local regulations. Our team  assists you through each stage to ensure a smooth and compliant incorporation process:

Choosing the right company type

The first and most strategic step in the company incorporation process is choosing the appropriate legal form for your business. This decision determines how your company will be governed, how profits are distributed, and what level of liability you hold as an owner.

In Luxembourg, entrepreneurs can choose from several company structures designed to suit different objectives, from small private ventures to large corporations with international ambitions. The choice depends on your business goals, investment plans, number of shareholders, and appetite for risk.

While Luxembourg offers a variety of options – including Private Limited Liability Companies (SARL/SARL-S), Public Limited Companies (SA), and Simplified Joint Stock Companies (SAS) – each form has its own advantages in terms of flexibility, capital requirements, and governance.

Selecting the right company type ensures that your structure aligns with your long-term strategy, optimizes tax efficiency, and provides the appropriate level of legal protection for your business activities. We assists you in evaluating these options to ensure your company starts on the right foundation.

Preparing incorporation documents

Once the company type is defined, we manage all necessary documentation to ensure legal compliance and smooth registration:

  • Drafting the articles of association tailored to your business objectives
  • Preparing shareholder agreements or contracts related to corporate governance
  • Arranging notarized deeds if required by law
  • Coordinating the share capital deposit in compliance with Luxembourg regulations

We also offer registered office and domiciliation services, giving your company a legitimate legal address and administrative support from day one.

Bank accounts and capital

Corporate banking is a key step in incorporation. We assist with:

  • Opening accounts with local banks for both capital deposits and operational transactions
  • Ensuring funds are correctly deposited for regulatory purposes
  • Providing guidance on banking requirements for different company types

This approach allows your business to operate seamlessly from day one.

Administrative registrations and authorisations

To legally operate in Luxembourg, companies may need several authorisations and business registrations:

  • Establishment authorisation for commercial, industrial, artisan, or service activities (via Guichet.lu)
  • Registration with the Centre Commun de la Sécurité Sociale (CCSS) for employees
  • VAT registration with the Administration de l’enregistrement, des domaines et de la TVA (AED) for taxable activities 
  • Registration with the Administration des Contributions Directes (ACD) for corporate tax obligations

These steps ensure full compliance with Luxembourg law and reduce administrative risks.

Ongoing Support

Incorporation is only the first step. Fiduciary Tucci & Partners S.A. offers continuous administrative, accounting, and legal support, including:

  • Monthly or quarterly accounting and reporting
  • Payroll and social security management
  • Corporate compliance monitoring
  • Advisory services for restructuring, expansions, or shareholder changes

With our support, you can focus on growing your business while we ensure your operations meet all Luxembourg regulatory requirements.

Types of companies you can incorporate in Luxembourg

Luxembourg offers a variety of legal structures designed to meet different business needs, from startups to international corporations. The most common company forms, such as the SARL and SA , provide flexibility, limited liability, and clear governance structures. Other legal forms are available to address more specialised business objectives.

Here are the most commonly chosen company forms and what sets each of them apart:

Individual entrepreneurship

For solo entrepreneurs, the Sole Proprietorship (Entreprise Individuelle) is the simplest option. It allows you to operate under your own name and manage all decisions directly. However, the owner is personally liable for business debts, so careful planning is crucial.

Partnerships for collaboration

If your venture involves multiple people, partnership structures may be ideal. The General Partnership (Société en Nom Collectif – SNC) is suited for businesses where all partners actively participate in management and share unlimited liability. Meanwhile, limited partnerships such as the Société en Commandite Simple (SCS) or Special Limited Partnership (SCSp) allow a mix of active partners with unlimited liability and passive investors whose responsibility is limited to their contribution. These forms are often used in investment funds or private equity projects.

Capital companies for growth

Businesses aiming for expansion or external investment usually choose capital companies. The Private Limited Liability Company (SARL) is common for small and medium enterprises, offering limited liability and flexibility for up to 100 shareholders. Larger businesses may prefer the Public Limited Company (SA), which allows share trading and limited liability for shareholders. Modern variants like the Simplified Joint Stock Company (SAS) and Simplified SARL (SARL-S) make setup faster and governance simpler, appealing to startups and innovative ventures. The SARL-S variant reduces the minimum capital requirement to just €1, making it particularly attractive for entrepreneurs by removing the need for upfront capital.

Investment and fund structures

Luxembourg is a hub for investment vehicles, offering a range of options for professional and retail investors. These include Undertakings for Collective Investment in Transferable Securities (UCITS), which are regulated funds with EU passporting rights, Specialized Investment Funds (SIFs) for well-informed investors, Reserved Alternative Investment Funds (RAIFs) providing flexible unregulated options, and Investment Companies in Risk Capital (SICARs) designed for private equity and venture capital with favorable tax treatment. Together, these structures provide flexibility in investment strategies and legal protection, making Luxembourg a preferred location for investment funds.

Specialised forms

For specific purposes, other legal forms exist. The Civil Company (SC) is used for non-commercial activities such as real estate management or estate planning. The Economic Interest Grouping (GIE) allows companies to cooperate on projects without merging, ideal for shared resources or joint ventures.

Why choose Fiduciary Tucci & Partners S.A.

Choosing the right partner can make all the difference. Our end-to-end service takes you from initial consultation to official registration, eliminating the complexities often associated with company formation. With extensive experience working with Luxembourg authorities and notaries, we bring local expertise to every project. Each client is assigned a dedicated advisor who ensures tailored support, handling every detail of the incorporation process.

We place the highest priority on compliance and confidentiality, adhering strictly to Luxembourg law and professional secrecy.

Our fees are transparent, with no hidden costs, and you receive a detailed proposal before we begin. 

We offer a complete suite of services to support your business at every stage. Beyond company incorporation, our expertise extends to:

Our multilingual team speaks French, English, and Italian, combining over 20 years of experience with a commitment to personalised service, ensuring that your business operations are smooth, compliant, and efficient.

Start your company in Luxembourg today

Establishing your business in Luxembourg does not have to be complex. With our dedicated team of lawyers and accountants, Fiduciary Tucci & Partners S.A. streamlines every step of the incorporation process.

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FAQ

What are the steps to incorporate a company in Luxembourg?

The process typically involves these key steps:

  • Choosing and verifying the company name.
  • Drafting the articles of association.
  • Depositing the minimum share capital in a Luxembourg bank.
  • Notarizing the incorporation deed (if required).
  • Obtaining any necessary business licenses.
  • Registering with the Luxembourg Trade and Companies Register (RCS).
  • Registering for VAT and social security.

For more details, you can consult the government portal Guichet.lu.

To incorporate a company in Luxembourg, the following documents are typically required:

  • Articles of Association
  • Identification documents of shareholders and directors (valid passport or national ID card, proof of residential address)
  • Bank certificate confirming share capital deposit
  • Evidence of registered office (lease or domiciliation contract)
  • Declaration of beneficial ownership (RBE filing)
  • Business permit or establishment authorisation (if applicable)
  • Shareholder agreement or management contracts (optional)
  • Certified translations or apostilled copies of foreign documents (if applicable)

For a Société à Responsabilité Limitée (SARL), the minimum share capital is €12,000.
Société à Responsabilité Limitée Simplifiée (SARL-S): €1, with at least 5% of the capital paid up at incorporation.

For a Société Anonyme (SA), the minimum share capital is €30,000, with at least 25% paid up at incorporation.


Yes, a local registered office is required for all companies.

Yes, non-residents can establish a company in Luxembourg.There are no specific residency requirements for directors or shareholders. However, a local registered office and a legal representative may be necessary.

To open a corporate bank account in Luxembourg, you generally need the following documents:

  • Certificate of incorporation or company registration documents
  • Articles of association (statutes)
  • Business license or proof of business activity
  • Identification documents (passport/ID) of directors and shareholders
  • Proof of address for directors and shareholders
  • List of ultimate beneficial owners (UBOs)
  • Company board resolution authorizing the account opening
  • Proof of company’s registered office address in Luxembourg
  • Tax identification number (if applicable)
  • Business plan or description of company activities
  • Initial capital deposit confirmation (if required by law)

Yes, depending on the business activity, certain permits may be necessary:

  • Commercial, craft, or industrial activities often require a business permit (autorisation d’établissement).
  • Additional licenses may be needed for regulated sectors such as finance, healthcare, or education.

To obtain a VAT number, it is essential to submit an application to the Administration de l’Enregistrement et des Domaines (AED) by completing the initial VAT declaration. This establishes your tax status.

As of 2025, companies in Luxembourg are subject to the following taxes:

  • Corporate Income Tax (CIT): A progressive tax rate applies based on taxable income:
    – 14% on income up to €175,000
    – €24,500 + 30% of income exceeding €175,000, up to €200,000
    – 16% on income exceeding €200,000
  • Solidarity Surtax: A 7% surtax is applied to the CIT amount.
  • Municipal Business Tax: Varies by municipality; for Luxembourg City, it’s 6.75%.
  • Value Added Tax (VAT): Standard rate is 17%, with reduced rates of 14%, 8%, and 3% for specific goods and services.

For companies based in Luxembourg City, the effective combined tax rate (CIT, solidarity surtax, and municipal business tax) is approximately 23.87%.

The incorporation process can be completed within a few weeks, depending on the complexity and preparation of the required documents.

Companies must:

  • File annual financial statements with the RCS.
  • Hold annual general meetings (AGMs).
  • Fulfill tax filing and payment obligations.
  • Renew business licenses if required.
  • Maintain proper accounting records.

Luxembourg combines flexibility, transparency, and prestige. Businesses benefit from:

  • Stable economy & pro-business legislation – predictable frameworks for investors and SMEs.
  • Tax efficiency – competitive corporate tax rates and more than 80 double-tax treaties.
  • Central EU access – close proximity to major markets like France, Germany, and Belgium.
  • Skilled multilingual workforce – professionals fluent in English, French, and German.
  • Reputation for reliability – Luxembourg entities inspire confidence among banks and investors.
  • Access to startup support programs – entrepreneurs can benefit from initiatives like Fit 4 Start, House of Entrepreneurship, SNCI financing, and sector-specific incubators, providing funding, mentoring, and practical guidance for new or expanding businesses (official government page).

Whether you are planning a new company incorporation, an offshore company formation, or expanding your existing structure, Luxembourg offers the right foundations.