01
Form and capital
An SARL with EUR 12,000 minimum capital, SA, SAS, SCA and partnerships are compared for operating and holding businesses; an SPF is designed for eligible private investment-wealth management rather than trading
02
Formation process
Formation connects the name, notarial deed for capital companies, capital, registered office, RCS and RESA, business permit, Register of Beneficial Owners, tax registration, accounting and annual reporting
A company should be built around its activity, tax and banking route. An SARL with EUR 12,000 minimum capital, SA, SAS, SCA and partnerships are compared for operating and holding businesses; an SPF is designed for eligible private investment-wealth management rather than trading.
03
Management and substance
A legal address does not replace the centre of effective management. Board process, authority, local decisions, directors, people, premises, expenditure, agreements and risk control should match the company's role
04
Banking launch
Banks, investment firms, payment and e-money institutions and managers are checked in the CSSF's official database; private banking, custody, corporate accounts, fund services and payments depend on authorisation and client policy. A bank reviews UBOs, RBE evidence, tax residence, source of wealth and funds, capital history, business plan, financials, markets, counterparties, expected flows, PEPs and sanctions risk and is not obliged to open an account.
05
Working checklist
From 2025 the headline corporate income-tax rate for profit above EUR 200,000 is 16%; with the employment-fund surcharge and communal business tax the Luxembourg City combined example is 23.87%. Standard VAT is 17%, while 14%, 8% and 3% apply to specified categories; place of supply, intra-EU activity, imports, exemptions and input recovery depend on the chain.
FAQ
FAQ
Where should a company formation project in Luxembourg start?
An SARL with EUR 12,000 minimum capital, SA, SAS, SCA and partnerships are compared for operating and holding businesses; an SPF is designed for eligible private investment-wealth management rather than trading
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
From 2025 the headline corporate income-tax rate for profit above EUR 200,000 is 16%; with the employment-fund surcharge and communal business tax the Luxembourg City combined example is 23.87%. A bank reviews UBOs, RBE evidence, tax residence, source of wealth and funds, capital history, business plan, financials, markets, counterparties, expected flows, PEPs and sanctions risk and is not obliged to open an account.
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Related routes
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source