Luxembourg S.A. vs S.à r.l.
Legal Entity Comparison
Time of Update: 2026-03-31
S.A. is one of the most common legal entity forms in Luxembourg, and its full name is Société Anonyme, which means anonymous company. S.A. belongs to the collective ownership, meaning that shareholders do not bear personal responsibility for the company's debts and obligations. S.A. is a limited liability company, and the shareholders' liability is limited to the amount of their subscribed shares. S.A. can participate in the public market, issue stocks, and be listed on the stock exchange. According to Luxembourg company law, S.A. requires at least one shareholder and at least one director. S.A. does not need to appoint a legal representative, have a local person serving as a director, or require a company secretary. The minimum registered capital is 31,000 euros and does not require capital verification. Overall, S.A. is a flexible and popular legal entity form suitable for various types of businesses.
Luxembourg Legal Entity Comparison
Luxembourg Legal Entity Comparison
Basic Information
S.A.
S.à r.l.
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Positive
Publicly Participates In Capital Market:
Negative
Shareholder / Director / Secretary Requirements
S.A.
S.à r.l.
Requirements For Shareholders:
At least one
Requirements For Shareholders:
1-40th
Requirements For Directors ::
At least one
Requirements For Directors ::
At least one
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Negative
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Registered Capital Requirement
S.A.
S.à r.l.
Minimum Registered Capital Requirement:
31000 Euros
Minimum Registered Capital Requirement:
1. Starting from 12,500 euros
Capital Injection Not Required:
Positive
Capital Injection Not Required:
Negative
Capital Injection Requirement:
N/A
Capital Injection Requirement:
1. 100% of the registered capital must be actually paid before the establishment of the company.
Memo
S.A.
S.à r.l.
Memo:
N/A
Memo:
N/A
LU
Luxembourg
CI - Company Incorporation
Luxembourg SARL Company Incorporation
From EUR 5,725.00 / Company
Product Valid: Positive
Applicant Must Be Present: no
Applicable country/region
LU - Luxembourg
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