Luxembourg: Types of Company
This page was last updated on 17 June 2020.
Limited partnerships (French: sociétés en commandite) in Luxembourg have general partners, who are responsible for management, and have unlimited liability, and limited partners, who are liable only to the extent of their capital contributions to the partnership. A limited partnership can take two forms. The société en commandite simple, is subject to the same rules as a general partnership, while in a société en commandite par actions, limited partners are issued with shares and the partnership is treated in the same way as an SA in most respects.