Guide to forming a company in Luxembourg
One question, one page: each guide answers a specific question about forming a company in Luxembourg, with the rules in force in 2026 and the official sources.
Published on 10 October 2026 · Updated on 10 October 2026
In short
This Luxembourg company formation guide gathers the reference answers: choose a legal form, raise the capital, have the articles drawn up, obtain the business permit if the activity requires one, then register the company with the RCS and declare its beneficial owners in the RBE. Each question has its own page, backed by official texts.
Forming a company: the fundamentals
- The steps in orderThe 2026 checklist and who does what.
- The documents requiredID, criminal record, registered office, bank.
- Formation timelineWhat makes each step vary.
- Formation costFees, notary, official charges.
- Minimum share capitalBy form, with the 2026 SARL reform.
- Do you need a notary?Forms with and without a notarial deed.
Articles, compliance and permit
- The company nameNaming rules and RCS checks.
- The corporate purposeDrafting it for the permit and the bank.
- The beneficial owner25% threshold and principal manager.
- KYC at formationWhat banks, notaries and domiciliation agents ask for.
- Establishment and effective managementWhat the business permit requires.
- Regulated activitiesWhen the CSSF steps in.
After formation
- Obligations after incorporationThe first 30 days and the first year.
- Company taxationIncome tax and net wealth tax.
- Tax residenceRegistered office, management and permanent establishment.
- Paying the managerSalary, dividends, contributions.
- DAC6Reporting of cross-border arrangements.
- Formation barometerPublic figures on company formations.
Next step
Does your situation fit no category?
Describe your project: we will tell you which steps apply to you and quote the formation.
Frequently asked questions
Do these guides replace legal advice?
No. They explain the general rules published by the Luxembourg authorities. A particular situation, for example a foreign shareholder, a regulated activity or a structure with several companies, should be validated with a lawyer, a notary or a licensed accountant depending on the question.
Is the information up to date with the 2026 reform?
Yes. The guides reflect the law of 18 May 2026, in force on 2 June 2026, which allows the minimum capital of a SARL or SARL-S to be paid up within 12 months. Each page shows its update date and its official sources.
Which guide should you start with?
Start with the formation steps, which give the order of the procedures and link to the detailed guides. If the legal form has not yet been chosen, begin with the comparison of legal forms.