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Luxembourg: Types of Company

Société à Responsabilité Limitée

The Société à Responsabilité Limitée, abbreviated SARL, or limited liability company, is also formed under the Commercial Companies Law 1915, as amended. The SARL must have a minimum paid-up capital of around EUR12,400 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 other respects, the SARL is similar to the SA.



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