Luxembourg: company formation
SARL or simplified SARL (SARL-S) · Europe
Updated on 3 November 2026 · Published under the responsibility of Jason Pivron, director · Who we are
SARL-S in Luxembourg — company, registered office, banking file and annual upkeep, run by us, with a local correspondent where we have one.
Who this jurisdiction suits
- Corporate income tax: 23.87% all-in in Luxembourg City (2025 rate) (to be checked with the tax authority).
- The SARL is formed with a minimum capital of €12,000; the Trade and Companies Register is kept by Luxembourg Business Registers (LBR).
- SARL or simplified SARL (SARL-S), registered at the Trade and Companies Register (Luxembourg Business Registers).
What it does not solve
- Economic substance and filing obligations reinforced by Union law.
- Survey data not verified by on-the-spot counsel: banking access and substance are established case by case, and the registration time remain to be established.
Conditions to meet
Source (30 September 2026): taxsummaries.pwc.com (to be checked)
Usual capital, no legal source cited: to be checked
Usual time, from our files; to be checked.
Banking access to be assessed at the interview, not surveyed here: no bank is promised on the strength of a survey.
Substance to be assessed depending on the activity; local criteria remain to be checked with on-the-spot counsel.
Our assessment for Luxembourg; to be checked.
Registered office and office on quotation, after review of the file.
Our offer in Luxembourg, internal catalogue.
Registration in Luxembourg: Trade and Companies Register (Luxembourg Business Registers). Source: lbr.lu (to be checked)
Services and prices
Starting prices excluding tax, government fees included.
See the other 13 services in this jurisdiction
Firm price after the call: several shareholders, indirect ownership or a regulated activity change it.
Luxembourg: what is specific to it
- The SARL is formed with a minimum capital of €12,000; the Trade and Companies Register is kept by Luxembourg Business Registers (LBR). Source: lbr.lu (to be checked)
Reviewed on 30 September 2026.
Luxembourg compared with Malta and Isle of Man
| Luxembourg | Malta | Isle of Man | |
|---|---|---|---|
| Usual company form | SARL-S | Ltd | Ltd |
| Corporate taxation | 23.87% all-in in Luxembourg City (2025 rate) | 35%, with part of the tax refunded to shareholders on distribution | 0% (10% for banks and large retailers, 20% on income from Isle of Man land) |
| Share capital | €12,000 (SARL-S: €1 to €12,000) | €1,165 (20% paid up) | Not established |
| Incorporation time | Not established | 3–5 working days | 48 hours (registry standard service) |
| Banking access | Demanding | Demanding | Demanding |
| Substance requirement | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own |
| Our services | from 14,670 € | from 2,990 € | from 7,190 € |
To be checked against each profile. The page for Malta → · The page for Isle of Man →
Registered office and premises in Luxembourg
From 7,290 €. Registered office service →
How it runs
- Scoping and identity verification
- Drafting the articles
- Signature and capital deposit
- Registration
- Account opening and start-up
For Luxembourg, the register is kept by Trade and Companies Register (Luxembourg Business Registers) and the usual time is Not established.
Steps as recorded on 21 September 2026.
Group: European company · Our fees → · What we do for you →
Company formation in Luxembourg: frequently asked questions
How much does it cost to set up a company in Luxembourg?
Our services in Luxembourg start at 14,670 €, excluding tax. Firm quote before signature.
How long does it take to register a company in Luxembourg?
About Not established once the file is complete (usual time from our files; to be checked).
Where is a company registered in Luxembourg?
With the Trade and Companies Register (Luxembourg Business Registers) (source: lbr.lu).
What is the corporate tax rate in Luxembourg?
23.87% all-in in Luxembourg City (2025 rate) (data as of 21 September 2026; source: taxsummaries.pwc.com; to be checked). Not tax advice.
What share capital is usual in Luxembourg?
€12,000 (SARL-S: €1 to €12,000): usual capital, not a legal minimum; to be checked.
Why set up a company in Luxembourg?
Corporate income tax: 23.87% all-in in Luxembourg City (2025 rate) (to be checked with the tax authority). The SARL is formed with a minimum capital of €12,000; the Trade and Companies Register is kept by Luxembourg Business Registers (LBR). SARL or simplified SARL (SARL-S), registered at the Trade and Companies Register (Luxembourg Business Registers).
What are the drawbacks of a company in Luxembourg?
Economic substance and filing obligations reinforced by Union law. Survey data not verified by on-the-spot counsel: banking access and substance are established case by case, and the registration time remain to be established.
Luxembourg or Malta or Isle of Man: where do our services start?
from 14,670 € in Luxembourg; from 2,990 € in Malta; from 7,190 € in the Isle of Man, excluding tax.
Luxembourg or Malta or Isle of Man: how does corporate tax compare?
Luxembourg, 23.87% all-in in Luxembourg City (2025 rate); Malta, 35%, with part of the tax refunded to shareholders on distribution; Isle of Man, 0% (10% for banks and large retailers, 20% on income from Isle of Man land); to be checked.
Luxembourg or Malta or Isle of Man: which is faster to register?
Luxembourg in Not established; Malta in 3–5 working days; Isle of Man in 48 hours (registry standard service), usual times.
Where these figures come from
Recorded on 21 September 2026; to be checked; banking and substance: our assessment. How we source these figures →