Luxembourg S.à r.l. vs S.A.
Legal Entity Comparison
Time of Update: 2026-03-31
S.à r.l. is one of the most common legal entity forms in Luxembourg and is also the most popular. It is a limited liability company, where the liability of the shareholders is limited to their contribution. S.à r.l. does not require public participation in the market, and the number of shareholders is required to be between 1 and 40, with a minimum of one director required. Additionally, S.à r.l. does not need to appoint a legal representative, nor do local residents need to serve as directors, and there is no need for a company secretary. The minimum registered capital starts at 12,500 euros and must be fully paid up. Overall, S.à r.l. is a flexible and popular legal entity form, suitable for small businesses and start-ups.
Luxembourg Legal Entity Comparison
Luxembourg Legal Entity Comparison
Basic Information
S.à r.l.
S.A.
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Positive
Shareholder / Director / Secretary Requirements
S.à r.l.
S.A.
Requirements For Shareholders:
1-40th
Requirements For Shareholders:
At least one
Requirements For Directors ::
At least one
Requirements For Directors ::
At least one
Legal Representative Not Mandatory:
Negative
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Registered Capital Requirement
S.à r.l.
S.A.
Minimum Registered Capital Requirement:
1. Starting from 12,500 euros
Minimum Registered Capital Requirement:
31000 Euros
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Positive
Capital Injection Requirement:
1. 100% of the registered capital must be actually paid before the establishment of the company.
Capital Injection Requirement:
N/A
Memo
S.à r.l.
S.A.
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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