A well-established legal framework for incorporating holding companies, investment vehicles and corporate structures used by international groups.
Corporate entities operate under the Law of 10 August 1915 on commercial companies (Loi du 10 août 1915 concernant les sociétés commerciales), the core framework governing company formation and corporate governance. New companies are registered with the Registre de Commerce et des Sociétés (RCS Luxembourg), with filings submitted through the Luxembourg Business Registers (LBR) platform.
The incorporation deed is executed before a Luxembourg notary (notaire luxembourgeois), who formalises the articles of association and confirms the establishment of the company. Luxembourg companies must also comply with EU frameworks, including transparency rules under OECD BEPS and directives such as ATAD.
| Legal form | Description | Minimum capital |
|---|---|---|
| Société à responsabilité limitée (S.à r.l.) | Most common structure for holding companies and investment vehicles | EUR 12,000 |
| Société anonyme (S.A.) | Used for larger corporate groups and regulated structures | EUR 30,000 |
| Société en commandite spéciale (SCSp) | Frequently used for investment funds and private equity | No statutory capital |
Verification of company name availability.
Execution of the incorporation deed before a Luxembourg notary.
Registration with the Registre de Commerce et des Sociétés.
Registration with the Administration des contributions directes (ACD).
If required, with the Administration de l’enregistrement, des domaines et de la TVA (AED).
Incorporation published in the Recueil électronique des sociétés et associations (RESA).
Companies maintain statutory accounting records and file annual financial statements with the Luxembourg Business Registers.
Directors are responsible for corporate governance and compliance with Luxembourg commercial law.
Additional regulatory requirements may apply where the company is involved in regulated financial services or investment activities.
International groups frequently appoint Luxembourg resident directors to ensure governance and operational substance within the jurisdiction.
Luxembourg companies are widely used within European corporate structures as holding companies and investment platforms, particularly for the participation exemption regime and extensive network of double taxation treaties.
Many international structures combine Luxembourg companies with entities in other European jurisdictions such as the Netherlands, allowing groups to organise ownership of subsidiaries and cross-border investments within the European Union.
Every page in our Luxembourg jurisdiction cluster — holding structures, formation, tax, substance, investment vehicles and comparisons.
European hub for holding companies and investment structures used by international groups and funds.
Explore Luxembourg →Leading jurisdiction for international holding companies and cross-border ownership structures.
Explore Netherlands →Compared on dividend tax treatment, participation exemption and substance requirements.
Compare jurisdictions →