Company Formation in Luxembourg: The Steps in Order
Published on 10 October 2026 · Updated on 10 October 2026
In short
The steps to set up a company in Luxembourg come to ten: choose the legal form, check the name, find premises, apply for the business permit if needed, open the account and gather capital, sign the articles, file with the RCS, declare beneficial owners to the RBE, then register for VAT and the CCSS if you hire.
The legal deadlines to remember
- RCS filing
- Within one month of the deed
- RBE declaration
- Within one month of registration
- VAT registration
- Within 15 days of starting activity
- CCSS employer registration
- Within 8 days of the first hire
The 2026 checklist, in order
Some steps run in parallel: the bank and the business permit are the slowest, so start them early.
- 1
Choose the legal form
SARL-S, SARL, SA or sole proprietorship: the choice sets the capital, whether a notary is needed and the number of shareholders.
You, with our diagnostic - 2
Check the company name
An RCS certificate shows whether the name is available. It does not reserve the name: the first to register gets it.
You or us, with the LBR - 3
Find the registered office and premises
Lease, shared office or domiciliation. The business permit requires physical premises suited to the activity.
You, landlord or domiciliation provider - 4
Apply for the business permit
File on MyGuichet.lu: the manager’s qualification and good repute, the premises, the activities requested.
Ministry of the Economy - 5
Open the account and gather the capital
The bank carries out KYC checks. Since 2 June 2026, cash contributions to the capital of a SARL or SARL-S can be paid up within 12 months.
Bank - 6
Draft and sign the articles
Notarial deed for the SARL and the SA; a private deed is possible for the SARL-S.
Partner lawyer, notary - 7
File with the RCS and publish in the RESA
The filing takes place within one month of the deed; the notary first registers a notarial deed.
Notary or us, with the LBR - 8
Declare the beneficial owners
Registration with the RBE within one month, then an update within one month of each change.
Us, with the LBR - 9
Register for VAT
Initial declaration to the AED within 15 days of the start of the taxable activity.
Licensed accountant or us - 10
Organise what follows
Employer registration with the CCSS before, or at the latest 8 days after, the first hire, the manager’s social security affiliation, bookkeeping.
CCSS, licensed accountant
How the 2026 reform changes the order of the steps
Before June 2026, the bank had to issue a certificate of paid-up capital before the SARL deed. The law of 18 May 2026 allows all the capital to be subscribed at incorporation and cash contributions up to the minimum to be paid up within 12 months. The bank account is still needed to operate, but it is no longer always a precondition for signing.
Who does what
Business Registration coordinates the file and prepares the filings. The articles are drafted by a partner lawyer, the authentic deed is received by a notary, the bank alone decides whether to open the account and the Ministry of the Economy decides on the permit. Bookkeeping is entrusted to an independent licensed accountant.
For the detail of the documents, see the list of formation documents; for the timeline, the guide to how long it takes to set up a company.
Next step
Your personalised checklist
Based on your legal form, residence and activity, with a timeline broken down step by step.
Frequently asked questions
Do you need the business permit before incorporating the company?
It is not a condition of incorporation, but the company cannot carry on an activity that requires a permit without having obtained it. In practice, the file is prepared in parallel with the bank so that the permit arrives when the company is ready to start.
Can you incorporate a SARL without an open bank account?
Since 2 June 2026, payment of cash contributions up to the minimum can be deferred by up to 12 months. The company must still open an account to pay in the capital within that period and to operate.
Who files the articles with the RCS?
For a notarial deed, the notary registers the deed and then files it with the RCS. For a private deed, such as a SARL-S, the company or its representative makes the filing within one month of the deed.
When must the beneficial owners be declared?
Within one month of registration with the RCS. Any later change, for example a transfer of shares, must also be declared within one month.
Is VAT registration automatic?
No. The company files an initial declaration with the AED within 15 days of starting its taxable activity, in principle after the bank account is opened.