Set up a Luxembourg company

Simplified SARL for natural-person founders. EUR 1 minimum capital (introduced 2017). Activity restricted to those covered by an autorisation d'établissement.

Stock corporation. EUR 30,000 minimum capital, 25% paid up (EUR 7,500) at incorporation. Suitable for VC rounds and public listing.

Partnership limited by shares. Combines SA governance with a managing general partner. Used for sponsor-led private equity.

Simple limited partnership. Tax-transparent. Two-tier liability (commandité unlimited, commanditaire limited to contribution).

Special limited partnership, no legal personality. Popular for AIFs, RAIFs and SCSp-RAIF fund structures since 2013.

Cross-border European company under Council Regulation 2157/2001. EUR 120,000 minimum capital.

Permanent establishment of a foreign parent. No separate legal personality; the parent remains liable. Loi du 10 août 1915 art. 160-1 et seq.