LUXEMBOURG SA (Société Anonyme)
Minimum Capital €31,000 - Shareholders minimum 1 - Directors 1 or 3 if 1 shareholder,
3 or more if more than 1 shareholder - Annual accounts - Annual General Meeting
Typical uses: commercial ventures with pan European or worldwide business; SMEs national
or international; holding investments; SOPARFI
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LUXEMBOURG SARL (Société à Responsabilité Limitée)
Minimum Capital €12,400 - Registered Shares only - Shareholders minimum 1, maximum
40 - AGM if more than 25 shareholders - Minimum 1 Manager
Typical uses: private limited company small to medium size; traditionally to limit
the liability of one or more business owners; SOPARFI
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THE EUROPEAN COMPANY (Societas Europaea SE)
Minimum Capital €120,000 - Registered Shares only - Shareholders minimum 1 - one
tier or two system of governance, directors only or supervisory and management
Typical uses: cross-border mergers and transfers within the European Union, commercial
or other types of business
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LUXEMBOURG SPF
Private wealth company, set up as an SA, an SaRL, corporate partnership or a co-operative
society.
Use Limited to holding, management and disposal of financial assets.
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SCS (Société en Commandite Simple)
No minimum, no maximum capital - Registered Parts only - 1 or more limited members
AND 1 or more unlimited members
SCA (Société en Commandite par Actions)
Minimum Capital €31,000 - Registered or Bearer Shares - 1 or more limited members
AND one or more unlimited members - Annual General Meeting - Minimum 1 Manager who
must be an unlimited member
SOCIETE COOPERATIVE
No minimum, no maximum Capital - At least 7 members - Minimum 1 Manager
