Share Capital
The minimum authorised share capital is EUR 31,000. Minimum paid up share capital is EUR 31,000.
Classes of Share Available
Registered shares, bearer shares, preference shares, shares with or without voting rights.
Restrictions on Trading
Banking, insurance, assurance, reinsurance, fund management, collective investment schemes, trust management, trusteeship business provision are not permitted.
Registered Office Required
Yes, must be maintained in Luxembourg.
Directors
The minimum number of directors is three. Director can be of any nationality and need not be a Luxembourg resident but to follow the rules of the "permanent establishment" the majority of local directors is advisable. Corporate directors are permitted.
Shareholders
The minimum number of shareholders is two.
Publicly Accessible Records
Yes.
Nominee Shareholders and Nominee Directors
Allowed.
Location of Meetings of Directors and Shareholders
Anywhere.
Disclosure of Beneficial Ownership to Authorities
No.
Personal Presence Required
No.
Taxation
Normal rates. A company can be exempt from corporate tax in case some conditions are met.
Double Taxation Treaty Access
Austria, Belgium, Brazil, Bulgaria, Canada, China, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Indonesia, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Malaysia, Malta, Mauritius, Mexico, Mongolia, Morocco, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, South Africa, Singapore, Slovakia, Slovenia, Spain, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, United Kingdom, USA, Uzbekistan, Vietnam.
Requirements to File Accounts
Yes.
Requirement to File Annual Return
None.
Language of Name
English.
Restricted Words
Words such as "Assurance", "Bank", "Building Society", "Royal", "Trust Company", "Trustee Company" etc. will require justification.
Name of a Company
The words "SociГ©tГ© Anonyme", "SA" or "AG" must be part of the name of every company.
Time to Incorporate
One week.
Share Capital
The minimum authorised share capital is EUR 31,000. Minimum paid up share capital is EUR 31,000.
Classes of Share Available
Registered shares, bearer shares, preference shares, shares with or without voting rights.
Restrictions on Trading
Banking, insurance, assurance, reinsurance, fund management, collective investment schemes, trust management, trusteeship business provision are not permitted.
Registered Office Required
Yes, must be maintained in Luxembourg.
Directors
The minimum number of directors is one. Director can be of any nationality and need not be a Luxembourg resident but to follow the rules of the "permanent establishment" the majority of local directors is advisable. Corporate directors are permitted.
Shareholders
The minimum number of shareholders is one.
Publicly Accessible Records
Yes.
Nominee Shareholders and Nominee Directors
Allowed.
Location of Meetings of Directors and Shareholders
Anywhere.
Disclosure of Beneficial Ownership to Authorities
No.
Personal Presence Required
No.
Taxation
Maximum rate is 29,63%.
Double Taxation Treaty Access
Austria, Belgium, Brazil, Bulgaria, Canada, China, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Indonesia, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Malaysia, Malta, Mauritius, Mexico, Mongolia, Morocco, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, South Africa, Singapore, Slovakia, Slovenia, Spain, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, United Kingdom, USA, Uzbekistan, Vietnam.
Requirements to File Accounts
Yes.
Requirement to File Annual Return
None.
Language of Name
English.
Restricted Words
Words such as "Assurance", "Bank", "Building Society", "Royal", "Trust Company", "Trustee Company" etc. will require justification.
Name of a Company
The words "SociГ©tГ© Anonyme", "SA" or "AG" must be part of the name of every company.
Time to Incorporate
One week.
Share Capital
The minimum authorised share capital is EUR 12,500. Minimum paid up share capital is EUR 12,500.
Classes of Share Available
Registered shares, preference shares, shares with or without voting rights.
Bearer Shares
Not permitted.
Restrictions on Trading
Banking, insurance, assurance, reinsurance, fund management, collective investment schemes, trust management, trusteeship business provision are not permitted.
Registered Office Required
Yes, must be maintained in Luxembourg.
Directors
The minimum number of directors is one. Director can be of any nationality and need not be a Luxembourg resident but to follow the rules of the "permanent establishment" the majority of local directors is advisable. Corporate directors are permitted.
Shareholders
The minimum number of shareholders is one.
Publicly Accessible Records
Yes.
Nominee Shareholders and Nominee Directors
Allowed.
Location of Meetings of Directors and Shareholders
Anywhere.
Disclosure of Beneficial Ownership to Authorities
No.
Personal Presence Required
No.
Taxation
Maximum rate is 29,63%.
Double Taxation Treaty Access
Austria, Belgium, Brazil, Bulgaria, Canada, China, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Indonesia, Ireland, Israel, Italy, Japan, Korea, Latvia, Lithuania, Malaysia, Malta, Mauritius, Mexico, Mongolia, Morocco, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, South Africa, Singapore, Slovakia, Slovenia, Spain, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, United Kingdom, USA, Uzbekistan, Vietnam.
Requirements to File Accounts
Yes.
Requirement to File Annual Return
None.
Language of Name
English.
Restricted Words
Words such as "Assurance", "Bank", "Building Society", "Royal", "Trust Company", "Trustee Company" etc. will require justification.
Name of a Company
The words "SociГ©tГ© Anonyme", "SA" or "AG" must be part of the name of every company.
Time to Incorporate
One week.
