Constitution
The constitution of an S.à r.l. is carried out before a notary and registered with the Registre de Commerce. In addition a publication is made in the Mémorial. A blocking certificate must also be received by the notary before the constitution can be made
Share Capital
The minimum share capital is EUR 12.500 of which all must be paid
Shares
Shares must be held in nominative form
Shareholders
The minimum number of shareholders is one and can be either an individual or a company. They can be either Luxembourg resident or non-resident and of any nationality
Annual General Meeting
This is held once per year and is defined in the statutes of the company, but only obligatory if there are more than 25 shareholders
Managers
A minimum of 1 manager is required
Statutory auditor
A statutory auditor is obligatory only if there are more than 25 shareholders
Audit requirements
Dependent upon several criteria, specifically the size of the company
Audit Report
No audit report is necessary
Annual accounts
The annual accounts must be filed once a year to the Registre de Commerce (companies house)