The public limited company (SA)
The SA is a highly regarded legal form in Luxembourg, particularly suited to large-scale projects and to businesses seeking to inspire confidence among investors and partners. Its incorporation is subject to specific legal requirements.
What is a public limited company?
The capital of an SA is divided into shares. One of its main advantages: shareholders’ liability is limited to their contributions, making it a secure and attractive structure.
It is commonly used for:
- large commercial activities;
- holding companies;
- businesses planning to bring in investors.
Shareholder privacy. Share ownership is recorded in an internal register, which is not published.
Incorporation requirements
1. Minimum share capital
Incorporating an SA in Luxembourg requires a minimum share capital of €30,000, contributed in cash or in kind.
2. Number of shareholders
An SA may be formed by a single shareholder (single-member SA) or by several shareholders, who may be individuals or legal entities.
3. Management bodies
The SA is managed:
- either by a board of directors of at least three members, unless there is a single shareholder;
- or by a sole director, where there is only one shareholder.
A statutory auditor (commissaire aux comptes) must also be appointed to oversee the company’s accounts.
Build on a solid foundation
Setting up an SA in Luxembourg is more than a legal formality: it is a strategic decision that strengthens the company’s credibility, its capacity for growth and its attractiveness to investors.
The process involves specific legal and administrative requirements, but it opens the door to sustainable, structured growth. With the right guidance and careful preparation, incorporating an SA becomes a powerful lever, in the Luxembourg market and internationally alike.
CREW Luxembourg supports the incorporation of your SA and then handles its day-to-day administration: domiciliation, accounting, VAT, tax returns and corporate secretarial services.
Get in touch