What the cost of a company in Luxembourg is made of
In Luxembourg a company is usually set up as a private limited company (SARL), a simplified private limited company (SARL-S) or a public limited company (SA). Registration with the commercial register (RCS) costs EUR 105.91 for an SARL or an SA and EUR 14.61 for an SARL-S, excluding VAT, under the official RCS tariff. The deed of formation carries a fixed registration duty of EUR 75; no source states whether it also applies to the private deed of an SARL-S. Every company also registers its beneficial owners in the RBE for EUR 15, excluding VAT.
An SARL needs a minimum share capital of EUR 12,000, fully paid at formation, and an SA at least EUR 30,000, with each share paid up at least one quarter (Law of 10 August 1915). The capital goes into a blocked bank account and the bank issues a certificate. The articles of an SARL or an SA are signed before a notary, whose fee is set by a 1971 regulation in Luxembourg francs, so no euro amount is published. The SARL-S is open to natural persons only, takes a capital between EUR 1 and EUR 12,000 and needs no notarised deed. The articles are filed with the RCS within one month of signing and published in the RESA within 15 days of filing (Guichet.lu, RCS registration).
Regular economic activity needs a business permit (autorisation d’établissement), which carries a stamp duty of EUR 50, requires a physical installation in Luxembourg and is usually processed within 3 months. No overall formation time is published, and the permit is most of it. A company without its own premises signs a written domiciliation agreement with a regulated professional established in Luxembourg (Law of 31 May 1999); the cost of domiciliation is not regulated.
Each year the annual accounts are approved within 6 months of the year end and filed within one month of approval (Guichet.lu, annual accounts); filing on time costs EUR 19, excluding VAT.
Five firms on Accountanty publish a starting price for formation and five for yearly accounting, so the calculator shows their range; for the registered office and for VAT registration, one firm each quotes on request. The official fees above are separate from what a firm charges for its services: ask each firm to show the two apart in its quote, with the notary’s fee stated.