Société à responsabilité limitée S.à r.l.Luxembourg
What it takes to form, own and run a private limited company in Luxembourg, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La société à responsabilité limitée peut avoir un associé unique lors de sa constitution
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Les sociétés à responsabilité limitée sont gérées par un ou plusieurs mandataires associés ou non associés
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Le capital social doit être de 12 000 euros au moins.
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société à responsabilité limitée 105,91 € 54,78 € 10,96 € 105,91 €
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L’impôt sur le revenu des collectivités est fixé à partir de l'année d’imposition 2025 à: 14% lorsque le revenu imposable ne dépasse pas 175.000 euros
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- The capital must be fully subscribed and the shares fully paid up at incorporation; any share premium must be paid in full (art. 710-6(1)).
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que les parts sociales soient entièrement libérées au moment de la constitution de la société.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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Les sociétés à responsabilité limitée sont gérées par un ou plusieurs mandataires associés ou non associés
- Shareholders
- At least 1 · at most 100 · a company may be one
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La société à responsabilité limitée peut avoir un associé unique lors de sa constitution
- Members
- At least 1 · at most 100 · one person may form it alone
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La société à responsabilité limitée peut avoir un associé unique lors de sa constitution
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- EUR 19
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Comptes annuels et comptes consolidés déposés dans les délais légaux 19,00 €
- Accounts on the public record
- Small exempt
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font l’objet d’une publication au Recueil électronique des sociétés et associations, par le biais d’une mention du dépôt
- Audit for a small company
- Not required
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Les sociétés visées à l’article 35 sont exemptées de l’obligation prévue au paragraphe (1).
- Audit
- No statutory audit by an approved auditor for companies within the art. 35 size limits (art. 69(2) of the 2002 law); above them, approved-auditor review is required (art. 69(1)). Supervision by commissaires is mandatory only above 60 members (art. 710-27).
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Dans toute société à responsabilité limitée comprenant plus de soixante associés la surveillance doit être confiée à un ou plusieurs commissaires
Important dates
When each obligation falls due, as the authority states it.
- Approval of the annual accounts by the members
- Not in our records
With Members / RCS
Not stated on data.legilux.public.lu/filestore/eli/etat/leg/loi/1915/08/10/n1/consolide/20250302/fr/pdf/eli-etat-leg-loi-1915-08-10-n1-consolide-20250302-fr-pdf.pdf when checked
What is public
- Directors
- Public
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l’accès public au RBE a été suspendu le 22 novembre 2022
- Shareholders
- Public
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l’accès public au RBE a été suspendu le 22 novembre 2022
- Beneficial owners
- To the authorities only
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l’accès public au RBE a été suspendu le 22 novembre 2022
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 14–30%+2 regimes
Impôt sur le revenu des collectivités from tax year 2025: 14% up to EUR 175,000 of taxable income; EUR 24,500 plus 30% of the excess between EUR 175,000 and EUR 200,001; 16% above EUR 200,000. A 7% surcharge on the IRC feeds the employment fund. Municipal business tax (impôt commercial communal) also applies to companies: 3% base rate times the commune's rate. Minimum net wealth tax may apply; amount not read.
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L’impôt sur le revenu des collectivités est fixé à partir de l'année d’imposition 2025 à: 14% lorsque le revenu imposable ne dépasse pas 175.000 euros
Special regimes that may apply
- Exonération partielle des revenus nets éligibles d’actifs éligibles ip box · 80% exempt
Adjusted and compensated net eligible income from eligible assets, after applying the nexus ratio Loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu (L.I.R.), art. 50ter - Exonération des revenus d’une participation holding · 100% exempt
Fully taxable resident collective undertakings and capital companies, and Luxembourg permanent establishments of EU parent-subsidiary companies, of treaty-state capital companies, and of EEA capital or cooperative companies, holding a qualifying participation Loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu (L.I.R.), art. 166
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Luxembourg
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution, then liquidation by liquidators appointed by the general meeting of members (the company is deemed to exist for its liquidation); the closure of the liquidation is published through the RCS/RESA (art. 1100-1, 1100-2, 1100-15, law of 10 August 1915).
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Les sociétés civiles et commerciales, autres que les sociétés commerciales momentanées ou les sociétés commerciales en participation, sont, après leur dissolution, réputées exister pour leur liquidation.
- Statutory fee
- EUR 105.91
Every business in Luxembourg
VAT
- Standard rate
- 17%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 14% Goods and services designated in Annex C to the VAT Act of 12 February 1979
- 8% Goods and services designated in Annex A to the VAT Act, and certain supplies covered by Article 40(1)(1)(b)-(e)
- 3% Goods and services designated in Annex B to the VAT Act (super-reduced rate)
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un taux intermédiaire de 14% pour les livraisons de biens et les prestations de services ainsi que pour les acquisitions intracommunautaires et importations de biens
- Registration threshold
- EUR 50,000
annual turnover excluding tax (small-enterprise VAT exemption); calendar year
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Taxable persons whose annual turnover excl. tax during a calendar year has not exceeded EUR 50,000 benefit from a VAT exemption
- Voluntary registration
- Yes
A taxable person benefiting from the small-enterprise exemption, or from a flat-rate scheme, may register for VAT; a taxable person may also opt to tax exempt lettings.
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The following may register for VAT:
- A foreign company
- Registers from its first taxable supply
Any person not established or domiciled in Luxembourg who carries out supplies taxable in Luxembourg must register, with no turnover threshold, except companies reporting through the one-stop shop. The registration guidance names no fiscal representative requirement.
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in general, any person who is not established or domiciled in Luxembourg , but who carries out transactions (supplies of goods or services), the place of taxation of which is deemed to be in Luxembourg
- Returns filed
- Depends on the business
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the monthly scheme is legally provided for by default
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Luxembourg on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Société à responsabilité limitée (S.à r.l.)
- ISO 20275 code
- DVXSSecondary GLEIF, Entity Legal Forms code list