Please visit www.companyformationluxembourg.com to find out how to open a company in Luxembourg. BridgeWest.eu offers you this presentation as an introduction to company formation in Luxembourg, giving you the basic information regarding the requested steps for starting a business in this country. CompanyFormationBelgium.com is a devision of BridgeWest.eu, a company specialized in company registration services throughout Europe. We are an International Consulting Company based in Cyprus, created for international clients looking to expand to the European market. Some of the firms that are part of our network are: ThaiCompanyFormation.com, OpenCompanySingapore.com, LawyersIreland,eu, IrelandCompanyFormation.com. Our company has been created by people with important experience in assisting international clients in their business throughout the continent and we offer quick information and assistance when it comes to setting up a new business abroad, selecting an accountant, collecting debt from a company located overseas or other related services.

1. HOW TO OPEN A COMPANY IN
LUXEMBOURG
A presentation brought to you by BridgeWest.eu

2. STEPS FOR COMPANY FORMATION IN
LUXEMBOURG
• Providing the company’s name.
• Providing all relevant identification information.
• Reviewing of the application to open the share capital account.
• Approval of the share capital bank account setup.
• Injection of the capital.
• Notary procedures.
• Filing the company’s documents with the Trade Register.
• Obtaining Tax ID.
WWW.BRIDGEWEST.EU

3. COMPANY TYPES LUXEMBOURG
• Limited Liability Company in Luxembourg (Luxembourg Société à
Responsabilité Limitée - SARL)
• Joint Stock Company in Luxembourg (Luxembourg Société Anonyme -
SA)
• SOPARFI
• General Partnership in Luxemburg
• Limited Partnership
WWW.BRIDGEWEST.EU

4. LIMITED LIABILITY COMPANY - SARL FACTS
• Preferred type of company by most foreign investors.
• The minimum number of shareholders is 2 and the maximum is 40.
• The management board has to be formed of at least one manager.
• The minimum capital of EUR 12,400 is divided into participation certificates.
• This amount has to be deposited in full before registration of the company.
• The SARL partners’s liability is proportional to their own contribution to the
company's share capital.
WWW.BRIDGEWEST.EU

5. THE JOINT STOCK COMPANY
LUXEMBOURG SOCIÉTÉ ANONYME - SA
• There have to be at least 2 members (residents or non-residents,
individuals or legal entities).
• The S.A is regulated by the Commercial Companies Law 1915 and
designated for business at a large scale.
• The minimum capital is EUR 31,000 which is divided into freely
transferable shares.
• The shareholders of a S.A can be anonymous.
WWW.BRIDGEWEST.EU

6. AN UNIQUE ENTITY CALLED SOPARFI
• SOPARFI stands for Société de Participations Financiers.
• It is a fully taxable company limited by shares.
• It can be incorporated under a Luxembourg SA, or Luxembourg SARL.
• SOPARFI is generally incorporated as a Luxembourg Joint Stock
Company due to its operating flexibility.
• Its uniqueness comes from being a pliable investment vehicle allowing
an expansive range of activities within an attractive tax environment.
WWW.BRIDGEWEST.EU

7. REGISTRATION OF GENERAL PARTNERSHIP IN
LUXEMBOURG
• At least two members are needed.
• It is known either as Société Civile (for professional partnerships),
• Either as Société en Nom Collectif (for smaller entities, like family
businesses).
• All the partners are general and have the right to manage the company.
• They have full liability to the company's debts and obligations.
WWW.BRIDGEWEST.EU

8. LUXEMBOURG BRANCH, SUBSIDIARY OR
REPRESENTATIVE OFFICE
• Any foreign company is able to set up branch entities in Luxembourg.
• These can be set up as separate entities from the parent company.
• Luxembourg companies can have the foreign company as shareholder.
• Luxembourg branches can also be extensions of the parent-company.
WWW.BRIDGEWEST.EU

9. NOTES
• Any person of any nationality or residence can be director or
shareholder in a Luxembourg company.
• The shareholders of a company registered in Luxembourg can be both
natural persons or legal entities.
• A company in Luxembourg must hold a local registered office (service
provided by BridgeWest.eu).
• The registration of a SARL (Limited Company) requires the injection of a
share capital amounting to 12,400 EUR.
WWW.BRIDGEWEST.EU

10. SERVICES PROVIDED BY BRIDGEWEST.EU
• Preparing the Articles of Association of your company;
• Drafting all other documents required for the registration of the
Luxembourg Company;
• Arranging Public Notary meeting and procedures;
• Providing a Registered Office in Luxembourg for your company (if
required);
• Opening a Bank Account and providing the necessary forms and
documents;
• Accounting and Payroll Services in Luxembourg;
WWW.BRIDGEWEST.EU

11. LUXEMBOURG KEY FACTS
• The standard VAT Rate applicable in Luxembourg is 15%, but it depends
on the activity of the future company.
• Luxembourg Corporate Tax rate varies according to the income and a
5% increase is applied as an unemployment fund contributions.
• In Luxembourg the dividend tax rate is 15% of gross dividends.
• Luxembourg provides a very good business environment for
companies since it has agreed to 76 income tax treaties; 64 of these
treaties are currently in force.
WWW.BRIDGEWEST.EU

12. WWW.BRIDGEWEST.EU