3 January 2024

What forms of doing business in Luxembourg are available to foreigners?

Luxembourg interests many entrepreneurs as a country for company registration. It is considered one of the wealthiest in Europe, yet it features a lenient tax regime.

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Read in the article whether it is worth registering a company in Luxembourg offshore, what types of ownership exist here, and how this jurisdiction differs from others.

Contents:

  1. Types of companies that can be registered in Luxembourg
  2. Who can register a company in Luxembourg?
  3. What is a sole proprietor in Luxembourg?
  4. What is a commercial company in Luxembourg?
  5. What are “hybrid companies”?
  6. Can a branch be opened in Luxembourg?

Types of Companies That Can Be Registered in Luxembourg

Registering a company in Luxembourg should start with choosing the legal form of the company. It is necessary to consider all the entrepreneur’s needs to create the right business structure. You can choose between:

  • sole proprietorship;
  • commercial company.

Commercial companies, in turn, are divided into:

  1. Capital companies or société de capitaux. The founder is liable for all company debts but only up to the amount of their contribution.
  2. Partnerships or société de personnes. A participant is also liable for all company debts but with unlimited liability.

Most often, entrepreneurs who want to register a business in Luxembourg choose a corporate structure. However, this may not be suitable for every project. Therefore, caution is needed.

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To avoid mistakes, it is necessary to analyze the business itself and the amount of profit received or expected, as well as to gather maximum information about its founders. We recommend contacting INVESTMAKLER to make the right choice. Our specialists will advise you on how company registration in Luxembourg is conducted and what is required. We also offer sale of offshore companies or already functioning businesses.

Who Can Register a Company in Luxembourg?

A company in Luxembourg can be registered by both current and future entrepreneurs from any country. This includes those who wish to:

  • create a company;
  • take over an existing business;
  • change the legal form of the enterprise (modify the number of partners, their shareholding, and business structure; include new data in the tax declaration).

In any case, attention should be paid to:

  • the nature of the enterprise;
  • the size of the investment capital;
  • the presence and number of partners;
  • the relevant obligations of the interested parties;
  • the existing connection between partners (e.g., family or financial);
  • strategic goals for the foreseeable future.

By considering these factors, you can choose the most suitable legal form for your company’s registration.

What is a Sole Proprietor in Luxembourg?

Sole proprietorship or Sole proprietorship represents an activity financed by one person. They make all decisions independently, and capital is not shared among participants.

A sole proprietor is not a legal entity. The entrepreneur is personally liable for all debts and is responsible to third parties. Only the owner’s funds are invested in the business.

This form is ideal for small businesses. The entrepreneur remains independent in decision-making, does not need to have statutory capital, and must adhere to minimal formalities regarding registration. This form is often chosen by those engaged in commerce, intellectual professions, and agriculture.

What is a Commercial Company in Luxembourg?

The concept of a commercial company includes organizations of two categories:

  • capital companies (public, European, and limited liability companies);
  • partnerships (simple partnerships and general partnerships).

A capital company consists of at least two shareholders. It is impersonal, meaning shares can be transferred freely. The initial capital must be at least 31,000 euros. The percentage of shares divided among investors is not specified in the legislation (regulated by the “Company Law”). Shareholders can be non-residents.

A partnership resembles a simple sole proprietorship but has shares divided among participants. These are transferred only with the consent of all investors, and liability for debts is joint. This form is ideal for small legal firms.

What are “Hybrid Companies”?

Luxembourg has a concept of “hybrid companies.” The characteristics of these companies include factors from both the first and second major categories. They are called capital companies. All responsibility is joint but limited to the financial contribution of each shareholder.

The board must consist of a strictly limited number of partners. There are specific conditions regarding the sale or transfer of shares and bonds, depending on the type of employment.

One of the most popular legal forms of registration (SARL) represents this category. It requires 2 to 40 shareholders who have jointly contributed a statutory capital of up to 12,400 euros. A director and a business manager must be appointed, who cannot be the same person. The LLC is registered with the tax authorities and the Trade Register.

Also read: Where to Register a Foreign Company: Choice of Jurisdiction

If you plan not only to reduce your company’s tax rate but also to attract as many investors as possible, choose this form of registration.

By the way, anonymity for all investors is only provided by a public limited company. SARL and other forms of registration do not allow this, as personal shares are issued for opening an enterprise. As for sole proprietorships or partnerships, the organizers of the business are listed in the public register, which anyone can inquire about.

Can a Branch Be Opened in Luxembourg?

Foreigners can establish both a branch and a subsidiary company. In the first case, there are fewer formalities, while in the second, there are more. To avoid dealing with the paperwork and studying all the details, we recommend contacting INVESTMAKLER. Our specialists will advise you on how to register a company and offer an already functioning offshore that is ideally suited for your field of activity.

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