Société en nom collectif SENCLuxembourg
What it takes to form, own and run a general partnership 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
La société en nom collectif est celle dans laquelle tous les associés sont indéfiniment et solidairement tenus
Quote
si la société civile et la société en nom collectif ne comprennent pas au moins deux fondateurs valablement
Quote
Il n’y a pas de capital minimum requis pour constituer une SENC.
Quote
société en nom collectif 14,61 € 10,96 € 10,96 € 14,61 €
Quote
les associés des sociétés de personnes transparentes (SENC, SCS, société de fait, société civile)
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- No minimum capital is required; the capital stated in the statutes must be validly and fully subscribed. The guichet.lu SENC page states no requirement that contributions be paid in at formation.
Quote
Le capital social indiqué dans les statuts doit être valablement et intégralement souscrit.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
Quote
si la société civile et la société en nom collectif ne comprennent pas au moins deux fondateurs valablement
- A local company secretary
- Does not apply
- 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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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
- Law does not impose supervision by commissaires on a SENC (guichet.lu); approved-auditor review is required only where all unlimited partners are capital companies or the art. 35 size limits are exceeded, and small undertakings are exempt (art. 69(2) of the 2002 law).
Important dates
When each obligation falls due, as the authority states it.
- Approval of annual accounts by the partners
- Not in our records
With Partners
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
Quote
l’accès public au RBE a été suspendu le 22 novembre 2022
- Shareholders
- Public
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.
Through owners
Transparent: the partners bears income tax (personal income tax if a natural person, corporate income tax if a capital company); the municipal business tax also applies, with an allowance of EUR 40,000 (EUR 17,500 where the taxpayer is subject to corporate income tax), 3% base rate times the commune's rate.
Quote
les associés des sociétés de personnes transparentes (SENC, SCS, société de fait, société civile)
- 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 14.61
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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Société en nom collectif (SENC)
- ISO 20275 code
- ATQYSecondary GLEIF, Entity Legal Forms code list