Luxembourg S.à r.l.

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 100, with a minimum of one director required. Additionally, each manager (gérant) represents the S.à r.l.; local residents do not need to serve as directors, and there is no need for a company secretary. The minimum registered capital is EUR 12,000 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.