The SARL-S lets you start alone or with a few partners with symbolic capital, without going to a notary. It is reserved for individuals and, in the vast majority of cases, requires a business permit.
The SARL-S (simplified private limited company) is a Luxembourg commercial company formed without a notary by one or more individuals, with share capital of €1 to €11,999, whose liability is limited to contributions.
In short
A SARL-S is set up with share capital between €1 and under €12,000 by one or more shareholders who are all individuals. The articles are signed privately, without a notary. The company is then registered with the RCS and its beneficial owners declared to the RBE; the business permit must be obtained before trading.
The SARL-S in figures
Share capital
€1 to €11,999
Shareholders
1 to 100 individuals
Notary
Not required
One SARL-S per person
A shareholder can hold shares in only one SARL-S
The conditions to know
Shareholders must be individuals only: a company cannot hold shares.
A person can be a shareholder of only one SARL-S.
The company name must include the words “société à responsabilité limitée simplifiée” or “SARL-S”.
Capital is fully subscribed; since 2 June 2026, cash contributions can be paid up within 12 months.
The activity must in principle be covered by a business permit (trade, crafts, certain liberal professions). We check this before we start.
What our two SARL-S packages include
Essential formation
We form the company. You handle the bank, the signing and the address.
To start fast without travelling: notary, bank, permit, VAT and social security included.
Legal form advice and detailed quote
Articles of association
Notary: appointment, deed and signing
Registration of the deed
RCS registration and RESA publication
Beneficial owner declaration (RBE)
Notarised non-bankruptcy declaration
Business permit (autorisation d’établissement)
VAT registration
CCSS social security registration
Business bank account and capital deposit
Online tracking space
Assistance guarantee
The detail, line by line · SARL-S
Included part of the price · Optional added to the quote if needed · Introduction introduction, cost billed by the provider · Handled by you step you take, with our checklist
What is done
Essential formation
End-to-end formation
Third-party fees (at cost)
Legal form advice and detailed quote
Included
Included
None
Articles of associationDrafted by a partner lawyer.
Included
Included
None
Registration of the deed
Included
Included
Registration duty paid to the AED
RCS registration and RESA publication
Included
Included
LBR filing fees
Beneficial owner declaration (RBE)
Included
Included
LBR fee: EUR 15 excl. VAT (RBE tariff)
Online tracking space
Included
Included
None
Assistance guaranteeFile rejected: reply to the authority’s letter at no charge.
Included
Included
None
Notary: appointment, deed and signingDeed of incorporation required for a SARL or SA. For any form, a notary visit for the non-bankruptcy declaration if the manager has lived in Luxembourg for less than 10 years.
Handled by you
Included
Notary deed fees
Notarised non-bankruptcy declarationRequired for the business permit if the manager has lived in Luxembourg for less than 10 years or lives abroad. Notary appointment, from EUR 200 excl. VAT.
Optional
Included
Notary, from EUR 200 excl. VAT
Business permit (autorisation d’établissement)If your activity requires one. We check this first.
Optional
Included
EUR 50 chancery fee
VAT registration
Optional
Included
None
CCSS social security registration
Optional
Included
None
Business bank account and capital depositIn End-to-end, file prepared and followed by us. The bank makes the decision.
Handled by you
Included
The bank’s account fees
Registered office with a law firmIntroduction to a domiciliation law firm, never included in the price. A registered address is not a physical establishment for the permit.
Introduction
Introduction
Domiciliation law firm’s fees
Dedicated officeIntroduction to an office, never included in the price. It is the physical establishment most permitted activities require.
Introduction
Introduction
Office rent
Resident manager or director (directorship)For non-resident shareholders who want one: introduction to a qualified professional holding a genuine mandate. Never a nominee.
Introduction
Introduction
Director’s fees, on quote
First-year accountingWith a licensed accountant (comptable autorisé) independent of Business Registration.
Introduction
Introduction
Accountant’s fees
Share capital: From EUR 1 to under EUR 12,000. Capital is not a cost: it stays with the company, in its account.
The steps to set up a SARL-S
1
Check the activity
We identify the business permit required and the qualifications to be shown.
businessregistration.lu
2
Apply for the permit
File submitted to the Ministry of the Economy, with the address of the premises. If you have lived in Luxembourg for less than 10 years, you visit a notary for the no-bankruptcy statement, from €200 excl. VAT.
Ministry of the Economy and notary
3
Sign the articles
Articles drafted by a partner lawyer and signed by private deed, remotely if needed.
Shareholders
4
Pay up the capital
Payment into the company account.
Bank
5
Register
Filing with the RCS via the LBR, publication in the RESA, RBE declaration.
LBR
6
VAT and social security
VAT registration and CCSS affiliation of the manager.
Yes, the law sets capital between €1 and under €12,000. In practice, higher capital makes it easier to open a bank account and deal with suppliers. Capital is not a cost: it remains available to the company.
Do you need a notary for a SARL-S?
No. The articles are signed by private deed. This is the main practical difference from the SARL, and the reason the notary line is marked “not required” in our SARL-S packages.
Can a company be a shareholder of a SARL-S?
No. Only individuals can hold shares. For a subsidiary or a holding company, you need a SARL or an SA.
What happens if capital exceeds €12,000?
The company can convert into a SARL by amending its articles. We support you through this step.
Is the business permit mandatory?
For most activities carried out through a SARL-S, yes. It must be obtained before registration. Our End-to-end package includes it.