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Luxembourg: Types of Company

Société à Responsabilité Limitée (Limited Liability Company)

This page was last updated on 17 June 2020.

The limited liability company or SARL (French: société à responsabilité limitée), is formed under the Commercial Companies Law 1915, as amended. A SARL must have a minimum paid-up capital of around €12,400 divided into 'participation certificates' which are not freely transferable. There may not be more than 40 shareholders, and they are liable for the amount of their paid-up capital. If there are fewer than 25 shareholders an annual general meeting is not necessary.

In most other respects, the SARL is similar to the SA.

 

 

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