LUXEMBOURG
LUXEMBOURG SA (Société Anonyme)
Minimum Capital €31,000 - Shareholders minimum 1 - Directors 1 or 3 if 1 shareholder, 3 or more if more than 1 shareholder - Annual accounts - Annual General Meeting
Typical uses: commercial ventures with pan European or worldwide business; SMEs national or international; holding investments; SOPARFI
LUXEMBOURG SARL (Société à Responsabilité Limitée)
Minimum Capital €12,400 - Registered Shares only - Shareholders minimum 1, maximum 40 - AGM if more than 25 shareholders - Minimum 1 Manager
Typical uses: private limited company small to medium size; traditionally to limit the liability of one or more business owners; SOPARFI
THE EUROPEAN COMPANY (Societas Europaea SE)
Minimum Capital €120,000 - Registered Shares only - Shareholders minimum 1 - one tier or two system of governance, directors only or supervisory and management
Typical uses: cross-border mergers and transfers within the European Union, commercial or other types of business
SCS (Société en Commandite Simple)
No minimum, no maximum capital - Registered Parts only - 1 or more limited members AND 1 or more unlimited members
SCA (Société en Commandite par Actions)
Minimum Capital €31,000 - Registered or Bearer Shares - 1 or more limited members AND one or more unlimited members - Annual General Meeting - Minimum 1 Manager who must be an unlimited member
SOCIETE COOPERATIVE
No minimum, no maximum Capital - At least 7 members - Minimum 1 Manager
TYPES OF COMPANY YOU WILL FIND IN LUXEMBOURG
TYPICAL ACTIVITIES CARRIED OUT IN LUXEMBOURG
Without special authorisation: Private Portfolio Management Company (SPF), Investment Holding Company (SOPARFI), Intellectual Property and Royalty Collection Company, Finance Company, Real Estate Owning Company, Ship or Yacht Owning Company, Securitisation Company (SV);
With CSSF approval: Specialised Investment Fund Company (SIF) and Investment Company in Risk Capital (SICAR).