- Remote setup
- Visit needed
- Visit, notary or lawyer
- Notary (SARL)
- Local director
- Permit holder present
- Registered address
- Real premises
- Minimum capital
- €12,000 fully paid
- Yearly upkeep
- Not stated
- EU member
- Yes
- IWG business address
- 12 centresfrom $47/mo
What the registry requires
| Company type | Société à responsabilité limitée (SARL); SARL-S is the simplified variant for natural persons |
|---|---|
| Registry | Registre de commerce et des sociétés (RCS), operated by Luxembourg Business Registers (LBR) |
| Government filing fee | Varies — RCS filing fees are published only in LBR's tariff PDF, which is image-based and could not be read; publication in RESA is free; the business-permit stamp duty is €50; notary fees extra. |
| Registration time | Business-permit applications are processed within 3 months of a complete file (silence counts as approval); RCS filings are published on the day of filing or within 15 days. |
| Resident director | Managers may be of any nationality, but the business-permit holder must effectively and permanently manage the business and be physically present at the establishment. |
| Visit, notary or lawyer | A SARL must be formed before a notary; a SARL-S can be formed by private deed but only by natural persons. |
| Registered address | The business permit is granted only if there is a physical installation in Luxembourg suited to the activity; letterbox addresses are excluded. |
| Minimum capital | €12,000 fully paid |
| Corporate tax | guichet.lu (page updated April 2026) states 17% above €200,000 of taxable income and 15% up to €175,000, plus a 7% employment-fund surcharge and municipal business tax (6.75% in Luxembourg City); a 2025 budget-law rate cut could not be confirmed on the pages checked. |
| Every year | No annual registry fee is stated on the official pages checked; accounts must be filed with the RCS within 7 months of year-end. |
What it costs
- Government filing fee
- Varies
RCS filing fees are published only in LBR's tariff PDF, which is image-based and could not be read; publication in RESA is free; the business-permit stamp duty is €50; notary fees extra.
- Every year
- Not stated
No annual registry fee is stated on the official pages checked; accounts must be filed with the RCS within 7 months of year-end.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Luxembourg, step by step
- Secure physical premises in Luxembourg suited to the activity (a letterbox address does not qualify).
- Apply to the Ministry of the Economy for the business permit (€50 stamp; decided within 3 months).
- Deposit the €12,000 capital (SARL-S: €1–€12,000) in a bank and obtain the blocking certificate.
- Sign the deed of incorporation before a Luxembourg notary (SARL-S: private deed possible).
- The notary files the deed with the RCS within one month; it is published in RESA.
- Register for VAT and direct taxes and file annual accounts with the RCS within 7 months of year-end.
Corporate tax in Luxembourg
17% CIT + surcharges. guichet.lu (page updated April 2026) states 17% above €200,000 of taxable income and 15% up to €175,000, plus a 7% employment-fund surcharge and municipal business tax (6.75% in Luxembourg City); a 2025 budget-law rate cut could not be confirmed on the pages checked.
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Registering the company before checking that a business permit can be obtained for the intended manager and premises.
- Choosing a SARL-S with a corporate shareholder: only natural persons may form one.
- Assuming the manager can run the business from abroad; the permit requires effective, permanent management on site.
Compare Luxembourg with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 LuxembourgSARL | Varies | Permit up to 3 months | 17% CIT + surcharges | Permit holder present | Notary (SARL) | Real premises | Not stated |
 AustriaGmbH | Varies | Not stated | 23% (min. €500/yr) | No | Notarial deed | Registry silent | €500 minimum tax |
 RomaniaSRL | Varies | 1 working day | 16% profit tax | Not confirmed | Not required | Proof of right of use | Not stated |
 Serbiad.o.o. | RSD 8,000 | 5 working days | 15% corporate tax | No | Notary + e-filing | Address register check | Annual accounts to APR |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.
Sources
- SARL capital €12,000 fully paid, notary required, managers of any nationality, articles filed with RCS, accounts within 7 months — guichet.public.lu, checked September 27, 2026
- SARL-S €1–€12,000, private deed, natural persons only, business permit first — guichet.public.lu, checked September 27, 2026
- Business permit: physical installation required, effective and permanent management with physical presence, €50 stamp, 3-month processing — guichet.public.lu, checked September 27, 2026
- Notary files within one month; publication on filing day or within 15 days; RCS rates page — guichet.public.lu, checked September 27, 2026
- Corporate income tax 15%/17% thresholds and 7% employment-fund surcharge as published — guichet.public.lu, checked September 27, 2026
- Municipal business tax base 3%, Luxembourg City multiplier 225% = 6.75% — guichet.public.lu, checked September 27, 2026