Société anonyme SALuxembourg
What it takes to form, own and run a public 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
Quote
Les administrateurs doivent être au nombre de trois au moins.
Quote
société anonyme, société d’investissement à capital variable, société 105,91 € 54,78 € 10,96 € 105,91 €
Quote
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
- Capital fully subscribed and each share paid up to at least one quarter, in cash or in kind (art. 420-1(1) 3°-4°).
Quote
que chaque action soit libérée d'un quart au moins par un versement en numéraire ou par des apports en nature.
Own it
Who may own and run it
- Directors
- At least 3 · a company may be one
Quote
Les administrateurs doivent être au nombre de trois au moins.
- Shareholders
- At least 1 · a company may be one
Quote
qu'il y ait un associé au moins
- Members
- At least 1 · one person may form it alone
Quote
La société anonyme 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
Quote
Comptes annuels et comptes consolidés déposés dans les délais légaux 19,00 €
- Accounts on the public record
- Small exempt
Quote
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
Quote
Les sociétés visées à l’article 35 sont exemptées de l’obligation prévue au paragraphe (1).
- Audit
- Companies within the art. 35 size limits are exempt from audit by an approved auditor (art. 69(2) of the 2002 law); supervision by one or more commissaires remains compulsory (art. 443-1) unless an approved auditor is appointed (art. 69(3)).
Quote
La surveillance de la société doit être confiée à un ou plusieurs commissaires, associés ou non.
Important dates
When each obligation falls due, as the authority states it.
- Annual general meeting, held in Luxembourg
- 6 months after the end of the accounting period
With Shareholders
Art. 450-8: at least one general meeting a year in Luxembourg, within six months of the end of the financial year.
- First general meeting
- 18 months after incorporation
With Shareholders
Art. 450-8: the first general meeting may be held within eighteen months of incorporation.
What is public
- Directors
- Public
Quote
l’accès public au RBE a été suspendu le 22 novembre 2022
- Shareholders
- Not recorded
Quote
l’accès public au RBE a été suspendu le 22 novembre 2022
- Beneficial owners
- To the authorities only
Quote
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.
Quote
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).
Quote
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)
Quote
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
Quote
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.
Quote
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.
Quote
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
Quote
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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Société anonyme (SA)
- ISO 20275 code
- 5GGBSecondary GLEIF, Entity Legal Forms code list