EasyBiz Team

When establishing or operating a business in Luxembourg, understanding the Luxembourg VAT (Value Added Tax) is essential. VAT is an indirect tax applied to the sale of goods and services, which businesses collect on behalf of the government. While companies are responsible for charging VAT to their customers, it is ultimately the end consumer who bears the cost, as the VAT is included in the final price. Businesses act as intermediaries in the VAT process, collecting the VAT from their customers and remitting it to the state. However, they can also deduct the VAT paid on their own business expenses, helping to balance the tax burden.

In this comprehensive guide, we will explore the key aspects of Luxembourg VAT, including which companies are required to collect it, the different VAT rates, and the procedures for registering a business for VAT.&nbsp;

What is VAT in Luxembourg in 2025?

We will start our exploration of the subject by analyzing several key aspects, such as the main regulations and bodies involved, the companies obliged to collect VAT, the different VAT rates in Luxembourg, and some recent changes in the legislation.

Key regulations and governing bodies

In Luxembourg, VAT is governed by a series of laws and regulations designed to align with the broader EU VAT framework. The main laws and directives shaping VAT in Luxembourg include:

The collection and administration of VAT in Luxembourg are managed by the Administration de l’Enregistrement, des Domaines et de la TVA (AED), which operates independently of the direct tax administration.

NOTE:

Who is required to register for VAT?

In Luxembourg, legal entities engaged in economic activities on a regular and independent basis must <a href="https://easybiz.lu/register-for-vat-in-luxembourg">register for VAT</a>. If your EU-based company supplies taxable goods or services below a certain threshold, you might be exempt from VAT. This means you won't pay VAT to the tax administration, but you also won't be able to deduct it from your own spendings or indicate VAT on invoices.&nbsp;

So companies often choose to opt for the normal VAT arrangements, in which case you'll pay VAT and can deduct input VAT. But for some it is still a must. Entities required to register for Luxembourg VAT include:

An exception is always made for small businesses, those with an annual turnover below 35,000 euros (excluding vat) are exempt from registering for VAT. These businesses do not need to file VAT returns but are required to declare their annual turnover to the authorities.

Luxembourg VAT rates

Luxembourg’s VAT system is continuously evolving, and new changes come into effect regularly to keep up with EU directives and shifts in the global economy.

Easy bookkeeping and VAT filing with EasyBiz. Fully online and guided by experts.

How to register for VAT in Luxembourg?

Registering for VAT in Luxembourg is a straightforward process that involves three key steps. Below is a breakdown of these steps.

Step 1. Gather the information

Before starting the registration process, it’s essential to collect all required information to complete the initial declaration or the optional registration form. The details required for VAT registration depend on whether the entity is a business or an individual.&nbsp;

For businesses. Company name, legal structure, address of the registered office, date of <a href="https://easybiz.lu/en/blog/register-a-company-in-luxembourg">incorporation</a>, if applicable, the publication number in the Luxembourg Mémorial C or the Recueil électronique des sociétés et associations (RESA), and the names and addresses of shareholders and directors listed in the company's incorporation documents.&nbsp;

For individuals. Full name, marital status, type and location of the economic activity, and personal contact information.&nbsp;

Companies also should add to the documents package a copy of the articles of incorporation in French or German and a copy of the identity document of the partners mentioned in the articles of incorporation and the company directors. While natural persons must attach a copy of the identity card of the concerned entrepreneur.

It’s also important to understand that additional information may be requested depending on the specificity of the business. The list we indicate is non-exhaustive.Test

Step 2. Submit the forms to the Tax Office

Once you have collected all the necessary information, the next step is to complete the relevant forms and submit them to the appropriate tax authority. The form to be completed will depend on whether the VAT registration is mandatory or voluntary, the nature of the applicant and whether the applicant makes intra-community acquisitions (AIC) of over 10,000 euros per year.

These forms can be submitted either online via MyGuichet.lu, the government’s secure digital platform, or by mail to the Registration Duties, Estates and VAT Authority (AED).

🔹Address:&nbsp;308 Rte d'Esch, Cessange Luxembourg
🔹Phone:&nbsp;(+352) 24 78 06 24
🔹Mail:&nbsp;info@aed.public.lu
🔹Website:&nbsp;pfi.public.lu
🔹Working hours: Monday to Friday from 8.30 to 12.00 and from 14.00 to 16.00

LINKS: The available forms include:

Step 3. Receive the VAT registration number

Once the submission is processed and approved, the business or individual will be issued a Luxembourg VAT number. This number consists of eight digits, preceded by the country code "LU." The VAT number is essential for all VAT-related transactions, such as invoicing and filing VAT returns.

IOSS in Luxembourg

Even if a business is not required to complete a standard VAT registration, it may still need to register for IOSS depending on its activities. Businesses selling to EU consumers from outside the EU can register for IOSS in one EU country. They can pay VAT for all their EU sales through one online portal.

This is a VAT system for selling goods and electronic services in the EU, including Luxembourg. The IOSS was introduced on 1 July 2021 as part of the EU's VAT reform. It makes it easier for consumers in the EU to pay VAT on imported goods. This system makes it easier for businesses and tax authorities to collect VAT on cross-border e-commerce.

Who needs to register for IOSS?

How does IOSS work and how to register

Businesses selling goods to European consumers outside the EU can register for IOSS in an EU Member State, such as Luxembourg. This allows them to declare and pay VAT for all their distance sales in the EU through a single online portal.

Once registered, businesses must charge VAT at the time of sale and pay it to the Member State in which they are registered, which in this case would be Luxembourg. Luxembourg then distributes the VAT to the EU countries to which the goods are delivered.&nbsp;

The VAT rate depends on where in the EU the goods are going. IOSS has many advantages for businesses and consumers. EU shoppers pay VAT on top of the final price. This makes shopping easier and deliveries faster.

Businesses can register for IOSS in any EU member state. To register in Luxembourg, companies must submit an online application through the <a href="https://pfi.public.lu/fr/professionnel/tva/oss.html/">Registration Duties, Estates, and VAT Authority’s dedicated page</a>.&nbsp;

Understanding Luxembourg VAT legislation is important for businesses operating in the region. Regardless of if you are starting a new business or running an established company, you need to be aware of the VAT registration requirements for your business activities, as well as the applicable VAT procedures and rates, in order to comply with the regulations.

There are always specific details and unique cases that may require further investigation. To ensure full compliance with Luxembourg VAT obligations, it is recommended to consult official government resources or <a href="https://easybiz.lu/tax-compliance-luxembourg">seek advice from tax professionals</a>. This will provide clarity on any specific requirements and help you confidently navigate the VAT landscape in Luxembourg.

Any individual or business entity engaged in economic activities on a regular and independent basis is required to register for VAT in Luxembourg. This includes businesses established in Luxembourg that begin taxable activities, as well as non-Luxembourg businesses conducting operations that are taxed within Luxembourg. However, small businesses with an annual turnover below 35,000 euros are exempt from VAT registration.

The IOSS simplifies VAT collection for distance sales of goods imported into the EU. It applies to businesses or marketplaces selling goods from outside the EU to EU consumers valued at up to 150 euros. Both e-commerce sellers and online platforms facilitating these sales must register for IOSS.

As of January 1, 2025, Luxembourg will implement several important VAT changes. These include an extension of the VAT exemption for small businesses at the EU level, clarification of VAT rules for virtual events, and adjustments to the profit margin regime for art, collectibles, and antiques. These changes aim to align Luxembourg’s VAT laws with updated EU directives.

Which companies are required to collect it, the different VAT rates, and the procedures.

medium_Frame 1948757868.png

small_Frame 1948757868.png

thumbnail_Frame 1948757868.png

Frame 1948757868.png

Lors de la création ou de l'exploitation d'une entreprise au Luxembourg, il est essentiel de comprendre la TVA luxembourgeoise (taxe sur la valeur ajoutée). La TVA est un impôt indirect appliqué à la vente de biens et de services, que les entreprises collectent pour le compte de l'État. Bien qu'il incombe aux entreprises de facturer la TVA à leurs clients, c'est en fin de compte le consommateur final qui en supporte le coût, puisque la taxe est incluse dans le prix final. Les entreprises agissent en tant qu'intermédiaires dans le processus de la TVA, collectant la taxe auprès de leurs clients et la reversant à l'État. Toutefois, elles peuvent également déduire la TVA payée sur leurs propres dépenses professionnelles, ce qui contribue à équilibrer la charge fiscale.

Dans ce guide complet, nous explorerons les principaux aspects de la TVA luxembourgeoise, notamment les entreprises tenues de la collecter, les différents taux de TVA et les procédures d'immatriculation d'une entreprise à la TVA.&nbsp;

Paysage de la TVA au Luxembourg en 2025

Nous commencerons notre exploration du sujet en analysant plusieurs aspects clés, tels que les principaux règlements et organismes impliqués, les entreprises obligées de collecter la TVA, les différents taux de TVA au Luxembourg, et quelques changements récents dans la législation.

Principaux règlements et organes directeurs

Au Luxembourg, la TVA est régie par une série de lois et de règlements conçus pour s'aligner sur le cadre plus large de la TVA de l'UE. Les principales lois et directives qui régissent la TVA au Luxembourg sont les suivantes :

La collecte et l'administration de la TVA&nbsp;au Luxembourg sont gérées par l'Administration de l'Enregistrement, des Domaines et de la TVA (AED), qui fonctionne indépendamment de l'administration des contributions directes.

Qui est tenu de s'enregistrer à la TVA ?

Au Luxembourg, les personnes morales et physiques exerçant des activités économiques de manière régulière et indépendante peuvent choisir de <a href="https://easybiz.lu/fr/enregistrer-tva-luxembourg">s'enregistrer à la TVA</a>. Si votre entreprise établie dans l'UE fournit des biens ou des services imposables en deçà d'un certain plafond annuel, vous pouvez être exonéré de la TVA. Cela signifie que vous ne paierez pas la TVA à l'administration fiscale, mais que vous ne pourrez pas non plus la déduire de vos propres dépenses ou l'indiquer sur vos factures.

Les entreprises choisissent donc souvent d'opter pour le régime normal de la TVA, auquel cas elles collectent la TVA et peuvent déduire la TVA en amont. Mais pour certaines, c'est une obligation. Les entités tenues de s'immatriculer à la TVA luxembourgeoise sont les suivantes :

Une exception est toujours faite pour les petites entreprises. Celles dont le chiffre d'affaires annuel est inférieur à 35 000 euros (hors TVA) sont exemptées de l'obligation de s'enregistrer à la TVA. Ces entreprises ne doivent pas remplir de déclaration de TVA, mais sont tenues de déclarer leur chiffre d'affaires annuel aux autorités.

Taux de TVA au Luxembourg

À partir de 2024, le Luxembourg comptera quatre taux de TVA applicables :

Le système de TVA luxembourgeois est en constante évolution et de nouveaux changements entrent régulièrement en vigueur pour suivre les directives de l'UE et les évolutions de l'économie mondiale.

Services de comptabilité à partir de 90 €. Une équipe d'experts à votre service

Comment s'inscrire à la TVA

<a href="https://easybiz.lu/fr/conformit-fiscale-luxembourg">L'immatriculation à la TVA au Luxembourg</a> est un processus simple qui comporte trois étapes clés. Vous trouverez ci-dessous une description de ces étapes :

Étape 1. Rassembler les informations nécessaires

Avant d'entamer le processus d'enregistrement, il est essentiel de rassembler toutes les informations requises pour remplir la déclaration initiale ou le formulaire d'enregistrement facultatif. Les informations requises pour l'enregistrement à la TVA varient selon qu'il s'agit d'une entreprise ou d'un particulier.

En outre, les documents suivants doivent être préparés pour accompagner le formulaire principal:

Il est également important de comprendre que des informations supplémentaires peuvent être demandées en fonction de la spécificité de l'entreprise. La liste que nous indiquons est non exhaustive.

Étape 2. Soumettre les formulaires appropriés au bureau des impôts

Une fois que vous avez recueilli toutes les informations nécessaires, l'étape suivante consiste à remplir les formulaires appropriés et à les soumettre à l'autorité fiscale compétente. Le formulaire à remplir dépend du caractère obligatoire ou volontaire de l'enregistrement à la TVA, de la nature du demandeur et du fait qu'il effectue ou non des acquisitions intracommunautaires (AIC) d'un montant supérieur à 10 000 euros par an :

Ces formulaires peuvent être soumis soit en ligne via <a href="https://guichet.public.lu/fr/citoyens/myguichet.html">MyGuichet.lu</a>, la plateforme numérique sécurisée du gouvernement, soit par courrier à l'Autorité des droits d'enregistrement, des domaines et de la TVA (AED).&nbsp;

🔹Adresse :&nbsp;308 Rte d'Esch, Cessange Luxembourg
🔹Téléphone :&nbsp;(+352) 24 78 06 24
🔹Courrier :&nbsp;info@aed.public.lu
🔹Site web :&nbsp;pfi.public.lu
🔹Horaires de travail : Du lundi au vendredi de 8h30 à 12h00 et de 14h00 à 16h00

Les formulaires disponibles sont les suivants:

Étape 3. Recevoir le numéro d'immatriculation à la TVA

Une fois la demande traitée et approuvée, l'entreprise ou le particulier se verra attribuer un numéro de TVA luxembourgeois. Ce numéro se compose de huit chiffres, précédés du code pays "LU". Le numéro de TVA est essentiel pour toutes les opérations liées à la TVA, telles que la facturation et le dépôt des déclarations de TVA.

L'IOSS au Luxembourg

Outre l'enregistrement standard de la TVA, les entreprises doivent également connaître le système IOSS (Import One-Stop Shop). Même si une entreprise n'est pas tenue de s'enregistrer à la TVA, elle peut être amenée à s'enregistrer à l'IOSS en fonction de ses activités.

L'IOSS est un système de simplification de la TVA conçu pour les ventes à distance de biens importés dans l'Union européenne, y compris au Luxembourg. Introduit dans le cadre de la réforme de la TVA de l'UE le 1er juillet 2021, l'IOSS simplifie le processus de collecte et de déclaration de la TVA sur les biens importés de l'extérieur de l'UE à destination des consommateurs de l'UE. Ce système profite à la fois aux entreprises et aux autorités fiscales en rationalisant le processus de collecte de la TVA pour le commerce électronique transfrontalier.

Qui doit s'inscrire à l'IOSS ?

Les entreprises qui doivent s'inscrire à l'IOSS sont les suivantes :

Comment fonctionne l'IOSS et comment s'inscrire

Les entreprises qui vendent des biens à des consommateurs européens en dehors de l'UE peuvent s'inscrire au système IOSS dans un État membre de l'UE, comme le Luxembourg. Cela leur permet de déclarer et de payer la TVA pour toutes leurs ventes à distance dans l'UE par l'intermédiaire d'un seul portail en ligne.

Une fois enregistrées, les entreprises doivent facturer la TVA au moment de la vente et la reverser à l'État membre où elles sont enregistrées, en l'occurrence le Luxembourg. Le Luxembourg répartit ensuite la TVA entre les différents pays de l'UE où les marchandises sont livrées. Il est important de noter que le taux de TVA applicable est basé sur le pays de destination au sein de l'UE, ce qui garantit le respect des taux d'imposition locaux.

L'utilisation de l'IOSS présente plusieurs avantages pour les entreprises et les consommateurs. Pour les acheteurs de l'UE, la TVA est déjà incluse dans le prix final, ce qui élimine la nécessité de payer la TVA à la douane lors de la livraison. Cela simplifie le processus d'achat et permet des livraisons plus rapides et plus efficaces.

Les entreprises peuvent s'inscrire à l'IOSS dans n'importe quel État membre de l'UE. Pour s'inscrire au Luxembourg, les entreprises doivent soumettre une demande en ligne sur la <a href="https://pfi.public.lu/fr/professionnel/tva/oss.html/">page dédiée de l'Autorité des droits d'enregistrement, des successions et de la TVA</a>.&nbsp;

Il est important pour les entreprises opérant dans la région de comprendre la législation luxembourgeoise en matière de TVA. Que vous démarriez une nouvelle entreprise ou que vous gériez une société établie, vous devez connaître les exigences en matière d'enregistrement de la TVA pour vos activités commerciales, ainsi que les procédures et les taux de TVA applicables, afin de vous conformer à la réglementation.

Il existe toujours des détails spécifiques et des cas uniques qui peuvent nécessiter une enquête plus approfondie. Pour garantir une conformité totale avec les obligations en matière de TVA au Luxembourg, il est recommandé de consulter les ressources officielles du gouvernement ou de demander conseil à des professionnels de la fiscalité. Cela vous permettra de clarifier les exigences spécifiques et vous aidera à naviguer en toute confiance dans le paysage de la TVA au Luxembourg.

Les entreprises tenues de la collecter TVA, les différents taux de TVA et les procédures. 

TVA pour les entreprises au Luxembourg

VAT for companies in Luxembourg

A public limited company (SA) is one of the most common legal structures in Luxembourg, along with the SARL. This type of company has some great advantages, including limited liability for shareholders, where liability is capped at the amount of capital contributed. Unlike SARL, an SA company in Luxembourg can issue shares that are publicly traded, which makes it a great option for businesses looking to raise capital through the stock market. This is why it's often the preferred structure for larger organizations.

If you are interested in creating an S.A., probably you are already expecting a lot of administrative formalities and legal requirements. There is indeed a lot of paperwork, but if you are familiar with the procedure, the process can be simpler than it seems. We will give you a hand and tell you everything you need to know about setting up a SA company in Luxembourg.

Public Limited Company (SA) in Luxembourg

A Societe Anonyme is one of the most popular forms of business entities in Luxembourg. It is often compared to a Limited Liability Company (<a href="https://easybiz.lu/en/blog/creation-sarl-luxembourg">SARL</a>), another popular choice for registration of business. But with a key difference: an SA can issue publicly traded shares. This makes it an ideal structure for larger organizations, though it can also be used by smaller businesses with a few initial shareholders.

One of the main advantages of an SA company in Luxembourg is that shareholders possess limited liability. This means they are only responsible for the company’s debts up to the amount they have invested. The minimum share capital required to establish an SA is 30,000 euros, which must be at least 25% paid up at the time of incorporation.

The management of an SA can be structured in two ways: either through a board of directors or using a dual system, which includes a supervisory board and a management board. Shareholders make key decisions through general meetings, while the board handles the daily operations of the company.

Choosing the form of business in Luxembourg depends largely on the project and individual circumstances. The most important is to know the characteristics, advantages and disadvantages of the chosen type of company compared to others to be able to make an informed decision.

What taxes and opening costs will you pay for SA in Luxembourg

<a href="https://easybiz.lu/en/blog/register-a-company-in-luxembourg">Setting up a company</a> involves associated expenses and there are a lot of questions in this regard. How much does it cost to set up a company in Luxembourg? How much are the administrative costs? What taxes do I have to pay? Below, we’ll examine the most common costs you should expect when forming an SA.

The first major cost is the company’s share capital. For an SA in Luxembourg, the&nbsp;minimum required share capital is 30,000 euros,&nbsp;of which at least 25% must be placed on the accounts at the time of incorporation. This means you’ll need to deposit a minimum of 7,500 euros in a corporate bank account before registration will be approved.&nbsp;

Share capital contribution💶

An SA must be incorporated through a notarial act, meaning a professional notary must draft and formalize the company’s statutes and submit them to the Luxembourg Trade and Companies Register (RCS). Notary fees vary based on the complexity of the company structure and the share capital, typically ranging from 1,800 euros to 3,000 euros. However, for more complex setups or higher capital contributions, these costs could increase.&nbsp;

Notary fees🧾

Once the notary formalizes the company, it must be registered with the RCS.The notary handles the company's registration with the RCS.

Trade and Companies Register (RCS) fees📂

In case you deal with VAT produce and services and want to deduct VAT taxes, you may want to register with the Registration Duties, Estates and VAT Authority (AED). At the end of incorporation, a fixed registration fee of 75 euros will then be paid.&nbsp;

Registration fees at AED🏛️

Before incorporating, you must check the availability of your invented company name by requesting a certificate from the Luxembourg Business Registers (LBR). The cost of this service ranges from 4.75 to 10 euros.&nbsp;

Certificate of name availability📜

In Luxembourg, a business license is required to carry on a commercial or craft activity and in certain liberal professions. To receive a business permit, the founder must meet certain criteria of integrity and qualification and to pay a duty fee of 50 euros for the permit itself.&nbsp;

Business Permit✅

Depending on the nature of your business, you may need further administrative permits, which may incur additional costs.

Further, operating an SA company in Luxembourg involves several ongoing expenses. These costs vary depending on the company’s activities, scale and total revenue.&nbsp;

We’ll handle registration, accounting, and compliance. All in one place.

Once operational, an SA is subject to various taxes, which must be factored into its ongoing financial obligations:

The SA is subject to corporate income tax. For companies with annual income below 175,000 euros, the tax rate is 15%. For companies with annual income over 200,000 euros, the rate increases to 17%. For companies with taxable profits between the above-mentioned amounts, the tax on profits is 26,250 euros plus 31% of taxable profits over 175,000 euros.

Corporate Income Tax.

This tax helps municipalities cover costs associated with businesses operating in their region, such as infrastructure and environmental measures. A tax exemption of 17,500 euros is applied to taxable income. The rate for companies in Luxembourg City is 6.75%, while rates in other municipalities vary based on local government decisions.

Municipal Business Tax.

Net wealth tax is based on the company’s net assets as recorded in its balance sheet at the end of the taxable period. The rate is 0.5% on net wealth up to 500 million euros, and 0.05% on net wealth exceeding 500 million euros.

Net Wealth Tax.

This tax applies to all real estate properties owned by companies, whether built or undeveloped and is levied by local municipalities. The rate depends on the property type and location, regardless of how the property is used (commercial, residential, or mixed-use).

Property Tax.

If the SA engages in VAT-applicable activities, it must <a href="https://easybiz.lu/register-for-vat-in-luxembourg">register for VAT</a>. Luxembourg’s standard VAT rate is 17%, but reduced rates apply to certain goods and services. Regular VAT filings are required for businesses subject to this tax.

VAT (Value-Added Tax).

What are the differences between SARL and SA in Luxembourg

Although the SA and the SARL are similar, they have many differences, a comparative analysis can help to see more clearly and assist in deciding which can be most suited to the needs of the project in mind.&nbsp;

SARL | SARL-S in 5 days with EasyBiz. Fully online and simple process.

Requirements for SA opening in Luxembourg

Before starting the process of creating a Public Limited Company (SA) in Luxembourg, it is very important to understand the legal requirements. Then you will have to take the necessary steps to comply with each one, but for now, let's see what these requirements are.

How to create a SA in Luxembourg in 2024

We have already seen what the requirements are, this already gives us an idea of the procedure to follow to create a corporation in Luxembourg, however, we will now go back to some of these points but establishing a certain order to get a clearer view of the step by step procedure to create a Public Limited Company.

The first step is to define the structure of the company, including its shareholders and governance. You will need to establish the number of shareholders and their contribution percentages. Additionally, you must decide whether the company will have a Board of Directors or a Supervisory Board and Management Board, and who will be part of these governing bodies. For step-by-step guidance, explore <a href="https://easybiz.lu/incorporation">company incorporation services</a>.

Project preparation

A solid business plan is essential for any company. It should detail the company’s goals, operational model, target market, marketing strategies, organizational structure, and financial projections. A well-prepared business plan acts as a roadmap for growth, helps secure financing, and guides decision-making.

Create a business plan

The SA must have a registered office in Luxembourg. This can be a physical office space, which you can either rent or buy, or you can use a domiciliation service that provides an official address for the company.

Company domiciliation

Before proceeding with the company formation, choose a name for your SA and ensure it’s available. This can be done by submitting a <a href="https://www.lbr.lu/mjrcs/jsp/IndexActionNotSecured.action?time=1725354038143">name availability request</a> online via the Luxembourg Business Registers (RCCL).

Choose a company name and check its availability

Next, the company’s statutes must be drawn up by a notary. The statutes will include important details such as the company’s name, registered office, purpose, duration, share capital, and structure. These should be prepared in advance, based on the decisions made during the project preparation stage.

Draft the company’s statutes

Before signing the incorporation documents, you must open a bank account in the name of the company in formation and deposit the required share capital (minimum 7,500 euros of the 30,000 total capital). The bank will issue a certificate of deposit, which will be provided to the notary during the incorporation process.

Open a bank account

Depending on the type of activity the company will carry out, a business permit may be required. This is mandatory for commercial, industrial, artisanal, and some self-employed activities. The permit can be obtained through the <a href="https://guichet.public.lu/fr/citoyens/myguichet.html">MyGuichet.lu</a> online platform or by submitting an application to the Directorate for SMEs, Craft, and Retail.&nbsp;General Directorate for SME, Craft and Retail:&nbsp;- Phone&nbsp;<a href="tel:+35224774700">(+352) 24 77 47 00</a>&nbsp;-&nbsp;Address: B.P. 535 L-2937 Luxembourg&nbsp;-&nbsp;Working Hours: Monday to Friday from 9:00 to 12:00 and from 13:30 - 16:30&nbsp;

Determine if a business permit is required

If the company plans to hire employees, it must register with the Centre Commun de la Sécurité Sociale (CCSS) to meet its social security and pension contribution obligations.

Social Security Registration

If the company expects to generate more than 35,000 euros in annual revenue, it must register for VAT with the Luxembourg VAT administration. Once registered, the company will receive a VAT number and must comply with VAT reporting requirements.

Register for VAT (if applicable)

Yes, an SA can be created with only one shareholder in Luxembourg. The shareholder can be either a natural person or a legal entity. There is no maximum limit on the number of shareholders in an SA, making it flexible for both single owners and larger groups of investors.

An SA in Luxembourg can indeed have non-resident shareholders. Luxembourg’s legal framework does not require shareholders to be residents of the country, which makes the SA structure highly attractive for international investors and businesses seeking to establish a presence in Luxembourg.

Yes, it is mandatory to hire a notary to incorporate an SA in Luxembourg. The notary is responsible for drafting and formalizing the company’s statutes (articles of incorporation) and for ensuring that the company complies with all legal requirements. The notary will also submit the required documents to the Luxembourg Trade and Companies Register (RCS) to formalize the incorporation process.

<a href="https://easybiz.lu/en/blog/can-a-foreigner-start-a-business-in-luxembourg">Foreigners can open an SA in Luxembourg</a> without restrictions. Luxembourg allows foreign investors and individuals to create an SA, even if they do not reside in the country. However, depending on the nature of the business activities, foreigners may need to obtain specific permits, such as a business permit for certain commercial, industrial, or professional activities. Luxembourg’s open and business-friendly environment makes it an attractive destination for foreign entrepreneurs.

Guide to creating an SA in Luxembourg: steps, costs, and legal requirements.

medium_Frame 1948757853.png

small_Frame 1948757853.png

thumbnail_Frame 1948757853.png

Frame 1948757853.png

La société anonyme (SA) est l'une des structures juridiques les plus courantes au Luxembourg, avec la&nbsp;SARL. Ce type de société présente de nombreux avantages notamment une responsabilité limitée pour les actionnaires, celle-ci étant plafonnée au montant du capital apporté. Contrairement à la SARL, une SA au Luxembourg peut émettre des actions qui sont cotées en bourse ce qui en fait une excellente option pour les entreprises qui cherchent à lever des fonds sur le marché boursier. C'est pourquoi elle est souvent la structure préférée des grandes entreprises.

Si vous souhaitez créer une S.A., vous vous attendez probablement déjà à un grand nombre de formalités administratives et d'exigences légales. Il y a en effet beaucoup de bureaucratie mais si vous êtes familiarisé avec la procédure le processus peut être plus simple qu'il n'y paraît. Nous allons vous donner un coup de main et vous dire tout ce que vous devez savoir sur <a href="https://easybiz.lu/fr/constitution-en-societe">la création d'une SA au Luxembourg</a>.

Société anonyme (SA) au Luxembourg

La société anonyme est l'une des formes les plus populaires d'entités commerciales au Luxembourg. Elle est souvent comparée à une société à responsabilité limitée (SARL), autre choix populaire pour l'enregistrement d'une entreprise mais avec une différence essentielle : une SA peut émettre des actions cotées en bourse. Cela en fait une structure idéale pour les grandes organisations bien qu'elle puisse également être utilisée par des entreprises plus petites avec quelques actionnaires initiaux.

L'un des principaux avantages d'une SA au Luxembourg est que les actionnaires ont une responsabilité limitée. Cela signifie qu'ils ne sont responsables des dettes de la société qu'à hauteur du montant investi. Le capital social minimum requis pour créer une SA est de 30 000 euros, qui doit être libéré à hauteur d'au moins 25 % au moment de la constitution.

La gestion d'une SA peut être structurée de deux manières : soit par un conseil d'administration soit par un système dualiste, qui comprend un conseil de surveillance et un directoire. Les actionnaires prennent les décisions importantes lors des assemblées générales, tandis que le conseil d'administration gère les activités quotidiennes de la société.

Le choix de la forme d'entreprise au Luxembourg dépend largement du projet et des circonstances individuelles. Le plus important est de connaître les caractéristiques, les avantages et les inconvénients du type de société choisi par rapport aux autres afin de pouvoir prendre une décision en connaissance de cause.

Les taxes et les frais d'ouverture payable pour SA en Luxembourg

<a href="https://easybiz.lu/fr/constitution-en-societe">La création d'une société</a> implique des dépenses connexes et de nombreuses questions se posent à ce sujet. Combien coûte la création d'une société au Luxembourg ? A combien s'élèvent les frais administratifs ? Quelles sont les taxes à payer ? Nous examinerons ci-dessous les coûts les plus courants auxquels vous devez vous attendre lors de la création d'une SA.

En fonction de la nature de votre activité, vous pouvez avoir besoin d'autres autorisations administratives, ce qui peut entraîner des coûts supplémentaires.

L'exploitation d'une SA au Luxembourg implique plusieurs dépenses courantes. Ces coûts varient en fonction des activités de la société, de sa taille et de son chiffre d'affaires total.&nbsp;

Nous nous occupons de l’enregistrement, de la comptabilité et de la conformité — tout en un seul endroit.

Lorsqu'elle est opérationnelle, une SA est soumise à diverses taxes, qui doivent être prises en compte dans ses obligations financières courantes :

Quelles sont les différences entre SARL et SA au Luxembourg

Bien que la SA et la SARL soient similaires, elles présentent de nombreuses différences. Une analyse comparative peut aider à y voir plus clair et à décider laquelle est la plus adaptée aux besoins du projet en question.

SARL | SARL-S en 5 jours. Processus simple et 100 % en ligne.

Exigences pour l'ouverture d'une SA au Luxembourg

Avant d'entamer le processus de création d'une société anonyme (SA) au Luxembourg, il est très important de comprendre les exigences légales. Vous devrez ensuite prendre les mesures nécessaires pour vous conformer à chacune d'entre elles, mais pour l'instant, voyons quelles sont ces exigences.

Comment créer une SA au Luxembourg en 2024

Nous avons déjà vu quelles sont les exigences, ce qui nous donne déjà une idée de la procédure à suivre pour créer une société au Luxembourg, cependant, nous allons maintenant revenir sur certains de ces points mais en établissant un certain ordre pour avoir une vision plus claire de la procédure étape par étape pour créer une société anonyme.

Guide pour la création d'une SA au Luxembourg : étapes, coûts et exigences légales.

Guide pour l'ouverture d'une SA au Luxembourg

Guide to opening a SA company in Luxembourg

Many entrepreneurs in Luxembourg start a business as a Société à Responsabilité Limitée (SARL). This is the most popular type of company in Luxembourg, with around two-thirds of businesses operating under this model. A SARL in Luxembourg lets you separate your business from your personal finances and limits the liability of shareholders. However, setting up a SARL also involves dealing with lots of legal and tax issues, which can be scary for new business owners.&nbsp;

Legal definition of SARL in Luxembourg

A Société à Responsabilité Limitée (SARL) is a type of limited liability company popular in Luxembourg. A SARL protects shareholders' personal assets from business debts because their liability is limited to the amount of capital they have contributed. A SARL can be set up by one or more shareholders, with a maximum of 100, and requires a minimum share capital of 12,000 euros.

A SARL is usually run by one or more managers, who may or may not be shareholders. The accounting and tax obligations of a SARL depend on the size of the business. All SARLs are subject to corporate taxes. Another important thing about a SARL is that you need the approval of most shareholders to transfer shares. This makes the company structure more stable.

The decision to create a SARL in Luxembourg depends on the nature of the business. The point is to have a good understanding of the characteristics, advantages and disadvantages of this type of company to be able to make an informed decision.

What taxes and opening costs will you pay for a SARL?

If you want to say goodbye to your boss to start your own company and develop your long-awaited project, you should be aware that there are some costs to foresee. It is essential to factor these expenses in, as they will affect your initial budget and overall financial planning. Below, we outline the key costs of setting up a SARL in Luxembourg.

Requirements for SARL opening in Luxembourg

Before starting any procedure, it is fundamental to know the legal requirements for a SARL in Luxembourg. Then you will need to take the necessary steps to comply with each one, but for now, let's see what these requirements are.

For certain types of businesses, the law requires a physical infrastructure from which the company operates. For instance, a service-based company must operate from an office, while a commercial business needs a suitable premise such as a shop, warehouse, or office. Similarly, craft businesses must have a workshop or storage space appropriate for their specific needs.

How to create a SARL in Luxembourg in 2024

Now that we’ve covered the requirements for establishing a SARL in Luxembourg, it's time to outline the step-by-step process for creating one in 2024. This guide will help you navigate through the necessary actions to ensure a smooth setup.

The first step is to define the structure of your SARL. You need to determine the number of shareholders (minimum of 1 and a maximum of 100), the share capital (minimum 12,000 wuros), and the business activity (company purpose). Additionally, you must choose a company name, determine the registered office, and appoint a manager who will be responsible for the daily operations of the company. Simplify the process of starting your company with our professional <a href="https://easybiz.lu/incorporation">Incorporation services</a>.

Prepare the project

Before moving forward, it's essential to check whether the desired company name or trade name is available. This can be done by submitting a <a href="https://www.lbr.lu/mjrcs/jsp/IndexActionNotSecured.action?time=1725354038143">name availability request</a> electronically through the Luxembourg Business Registers (LBR). Ensuring your company name is unique and not already in use is a crucial step to avoid legal issues later on.

Make sure the business name is not taken (officially)

Guide to opening a SARL in Luxembourg: steps, costs, and legal requirements.

Articles(93)

Incorporation

Accounting

Company

Legal