Offer of the month: your 5-page website, freeSee conditions
Private limited company
The SARL is the form most used by Luxembourg small and medium businesses: limited liability, simple governance, open to individual and corporate shareholders. It is formed before a notary with share capital of €12,000.
Published on 10 October 2026 · Updated on 10 October 2026
SARL · our fees
Essential formation
We form the company. You handle the bank, the signing and the address.
€2,999 excl. VAT
End-to-end formation
We handle everything, from choosing the form to a company ready to invoice.
€4,899 excl. VAT
Third-party fees at cost. 17% VAT.
Get started See exactly what is includedDefinition
The SARL (private limited company) is the most common Luxembourg commercial company: 1 to 100 shareholders, individuals or companies, minimum share capital of €12,000 fully subscribed, articles executed by a notary and liability limited to contributions.
In short
To incorporate a SARL in Luxembourg, you subscribe share capital of €12,000, have the articles executed before a notary, then register the company with the RCS and declare its beneficial owners to the RBE within one month. Since 2 June 2026, cash contributions can be paid up within 12 months.
Reform of 2 June 2026: deferred payment of capital
The law of 18 May 2026 allows cash contributions, up to the €12,000 minimum, to be paid up within 12 months of incorporation. Capital must still be fully subscribed in the deed, founding shareholders remain jointly liable for payment, and voting rights attached to shares called but unpaid are suspended. The articles must set out how calls are made.
We form the company. You handle the bank, the signing and the address.
€2,999 excl. VAT
17% VAT. Third-party fees at cost.
Get startedFor a simple project when you already have an address and a bank.
No travel needed
We handle everything, from choosing the form to a company ready to invoice.
€4,899 excl. VAT
17% VAT. Third-party fees at cost.
Get startedTo start fast without travelling: notary, bank, permit, VAT and social security included.
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: EUR 12,000, payable within 12 months. Capital is not a cost: it stays with the company, in its account.
Activity, shareholders, management, split of shares: we set the scope and the quote.
businessregistration.luOpening the account and paying in the capital, at incorporation or within 12 months depending on the articles.
BankDrafted by a partner lawyer, approved by the shareholders.
LawyerSignature before a notary, in person or by proxy.
NotaryRegistration, publication and declaration of beneficial owners.
LBRDepending on the activity and hiring plans.
Ministry, AED, CCSSNext step
Written quote, notary fees itemised, timeline broken down.
€12,000 at least, fully subscribed at incorporation. Since the law of 18 May 2026, in force on 2 June 2026, cash contributions up to this minimum can be paid up within 12 months, or a shorter period set by the articles. Contributions in kind, share premium and any amount above €12,000 remain payable at incorporation.
Yes, a SARL can have a single shareholder, an individual or a company.
No, the law does not require it. However, the business permit requires a manager who is genuinely involved in running the business and physical premises in Luxembourg.
They depend on the capital and the content of the deed. They are itemised in your quote and re-invoiced at actual cost, with no margin.
A SARL with more than 60 shareholders must appoint an auditor (commissaire). Above certain size thresholds, an approved statutory auditor (réviseur d’entreprises agréé) is required. Most new SARLs are not subject to this.
Ask your question
Talk to someone
