Updated 13.08.2026
Company registration · Luxembourg
Company registration in Luxembourg the Europeancentre for funds and holdings
The largest fund domicile in Europe and a serious holding jurisdiction. The combined burden is corporate tax plus municipal business tax and the employment fund surcharge — and substance is a compulsory budget line.
Launch package
What the base package covers
- 01Structure design and preparation of the notarial deed
- 02Incorporation through a notary
- 03Registration in the trade register
- 04Registered address for the first year
- 05Full set of corporate documents
- 06A calendar of obligations for the year ahead
and 3 more documents
The actual timing, cost and tax treatment depend on the corporate form, the activity and the structure of the company. Government fees are paid separately at the official tariffs.
Quick selection
Find the right structure
Where will the clients be?
What will the company do?
What do you need?
How many owners?
Reply within one business day
Fit
Who Luxembourg suits
- Investment funds and asset management platforms
- Large holding structures with international participations
- Securitisation and financing vehicles
- Groups raising institutional capital
- Structures where investors expect a Luxembourg vehicle
- Small business: the upkeep will not pay for itself
- You need a cheap operating company for invoicing
- There is no budget for substance, audit and directors
- You need a fast and simple set-up
Company types
What structures are available in Luxembourg
The holding company and the regulated fund vehicles are what the jurisdiction is built around.
A company with limited liability and a defined minimum capital.
- For whom
- Holdings, financing vehicles, operating companies.
- Advantage
- Straightforward governance and access to the participation exemption.
- Limit
- Transfers of shares are restricted by law.
A company with share capital and flexible share classes.
- For whom
- Larger holdings and structures raising capital.
- Advantage
- Bearer-free but flexible share structures and higher standing.
- Limit
- Higher capital requirement and heavier governance.
A Sarl or SA used as a holding vehicle for participations.
- For whom
- Groups holding international subsidiaries.
- Advantage
- Participation exemption on qualifying dividends and gains.
- Limit
- Requires genuine substance for treaty and directive benefits.
Incorporation is by notarial deed. For funds the choice of vehicle is driven by the investor base and the marketing strategy.
Comparison
Luxembourg or Ireland
Two European fund and holding centres with different strengths.
| Luxembourg | Ireland | |
|---|---|---|
| Fund industry | the largest in Europe | large, strong in listed funds |
| Holding regime | participation exemption | available with conditions |
| Corporate tax | corporate tax, municipal business tax and a surcharge | 12.5% on trading income |
| Language | French, German and English | English |
| Upkeep cost | high | medium |
| Substance | expected and closely monitored | expected, with a director requirement |
| Who it suits better | funds and large holdings | operating technology companies |
Luxembourg is the natural home for funds and large holdings. For an operating business the cost of upkeep rarely justifies it.
Where to register
What shapes the structure in Luxembourg
The vehicle follows the investors, and the substance follows the vehicle.
What we check
- Whether external investors are involved and who they are
- Whether a regulated fund vehicle is required
- What participations the holding will own
- Who will act as directors and where they are based
- Whether an office and staff will be maintained
- Which depositary, administrator and auditor will be appointed
- Which bank is prepared to work with the structure
- How the source of capital is evidenced
- What reporting the investors expect
- The upkeep budget for the next three years
Substance in Luxembourg is not decorative. Directors, meetings and decision making in the country are what make treaty and directive benefits stand up.
Licensing
Activities and regulation
Holdings are unregulated; funds and managers are supervised.
No licence required for a SOPARFI.
Authorised and supervised by the financial regulator.
Not directly supervised but require an authorised manager.
Managers are licensed with capital and personnel requirements.
A dedicated legal framework, with authorisation required in some cases.
Licensed by the insurance supervisor.
What sets the licence
- Whether investors are being raised
- Which vehicle the investor base expects
- Who the manager and depositary will be
- What substance is planned
- The expected size of the structure
- Which bank will serve it
Prices
Three ways to launch
The scope is built from real scenarios, from a holding company to a full fund platform.
from $4 500
Owning participations in a group
3-5 weeks
Included
- Structure design and preparation of the notarial deed
- Incorporation through a notary
- Registration in the trade register
- Registered address for the first year
- Full set of corporate documents
- A calendar of obligations for the year ahead
Government fees, paid separately
- Notary and registry fees
Not included
- Resident directors
- The bank account — handled as a separate stage
from $12 000
Treaty relief and dividend flows
6-12 weeks
Included
- Everything in the Holding company package
- Resident directors and board meetings in the country
- Office and administrative support
- Bank file and submission to suitable banks
- Bookkeeping, annual accounts and the tax return
- Substance file for treaty purposes
Government fees, paid separately
- Director fees
- Office rent
Not included
- A guarantee that the account opens — the bank decides
by project
Raising capital from investors
from 3 months
Included
- Everything in the Holding with substance package
- Choice of fund vehicle and drafting of the documents
- Appointment of manager, depositary and administrator
- Regulator application where required
- Investor documentation and reporting
- Annual audit and ongoing support
Government fees, paid separately
- Regulator fees
- Depositary and administrator fees
- Audit fees
Notary fees, director fees, depositary and audit costs appear as separate lines in the quote.
Estimate
Preliminary quote
Seven questions about the structure, the investors, substance and banking. A preliminary budget in return.
The range is indicative: fund platforms are priced individually.
Add-ons
Add-ons for any package
Switched on as the task requires.
Board members based in the country for substance.
Premises, meetings and day-to-day administration.
Selection, drafting and launch of the structure.
Selection and appointment of service providers.
Accounting, annual accounts and the statutory audit.
Selection of a bank for the vehicle.
Directors, shareholders and capital changes.
Proper closure of the company or fund.
Banking
The bank account after incorporation
Luxembourg banks serve institutional capital and expect a fully documented structure.
The ownership structure, the investor base, the source of capital and the substance behind the vehicle.
The corporate set, fund documentation, beneficiary profiles and evidence of the source of funds.
With Luxembourg banks for the vehicle, and elsewhere in Europe for operating flows.
We prepare the file, arrange the meetings and run the submission through to the result.
Minimum balances and documentation requirements here are high. A small structure will find the banking relationship uneconomic.
Tax
Taxes in Luxembourg
The burden is the sum of several charges, and the holding regime is what makes the structure work.
Charged on taxable profit at the statutory rate.
Charged in addition, at a rate set by the municipality.
Applied on top of the corporate income tax.
Qualifying dividends and capital gains are exempt from tax.
Charged annually on the company’s net assets, with a minimum amount.
One of the lowest standard rates in the European Union.
Verified on 13 August 2026. This is not tax advice: the combined burden and the exemption are assessed for a specific structure.
Documents
What we need from you
The set is collected in advance; compliance here is thorough.
- 01Passport with a notarised copy
- 02Proof of residential address
- 03Curriculum vitae and description of the project
- 04Evidence of the source of capital
- 05Bank reference
For regulated vehicles the regulator reviews the manager, the strategy and the service providers in detail.
Annual administration
What we handle every year
This is the most expensive upkeep in our catalogue — plan for it honestly.
Renewed annually.
Paid to resident directors supporting the substance.
Prepared and filed with the trade register.
Required for funds and above the size thresholds for companies.
Corporate income tax, municipal business tax and net wealth tax.
Ongoing fees for fund vehicles.
Prepared on the agreed schedule.
Periodic requests from the bank.
Cost of ownership
The cost of the company over three years
A company is not a one-off payment for incorporation: the annual items below repeat every year. We count ownership, not entry.
- Registration and corporate documents
- Registered address
- Director fees
- Annual accounts
- Statutory audit
- Tax returns
- Depositary and administrator
- Investor reporting
- Bank compliance
- Registered address
- Director fees
- Annual accounts
- Statutory audit
- Tax returns
- Depositary and administrator
- Investor reporting
- Bank compliance
- Registered address
- Director fees
- Annual accounts
- Statutory audit
- Tax returns
- Depositary and administrator
- Investor reporting
- Bank compliance
What falls into each year depends on the corporate form, the activity and the requirements of the bank and the regulator. The three-year calculation comes together with the incorporation quote — before the engagement.
Process
How the work runs
Timelines are split by who is responsible.
Investors, vehicle, substance, taxes, banking.
One meetingWe fix the scope of work and the amount.
2-3 daysVerification, collection of the set, drafting the deed.
2-4 weeksExecution of the deed and registration.
1-2 weeksApplication and responses to queries for fund vehicles.
from 8 weeksBank file, meetings and account opening.
The bank sets the timingThe outcome is a Luxembourg structure that investors and banks accept: the right vehicle, real substance, an account and full reporting.
Scenarios
A company for a specific task
The structure follows the client task and the banking model, not the name of the jurisdiction.
BusinessHolding shares in operating companies across countries.
DirectionA holding company with professional administration.
BankingAn account for dividends and intra-group settlements.
BusinessSecurities and investment accounts under one structure.
DirectionAn investment holding with reporting and audit.
BankingThe bank and the broker check the origin of the capital.
BusinessBringing family assets together and setting long-term ownership.
DirectionA structure with a clear ownership chain and distribution rules.
BankingThe profile is built on the source of capital and the beneficiaries.
BusinessHolding properties and other assets through a structure.
DirectionAn SPV or a holding, subject to ownership rules in the country of the asset.
BankingAn account for the upkeep of the assets and settlements.
A scenario does not assign a corporate form automatically: the actual form, licence and bank are checked against the current requirements for your activity.
Why BRIDGES
Who runs the incorporation and what we answer for
The difference shows in how the work is run, not in the promises.
For a small business Luxembourg is an expensive mistake. We recommend it only where the scale justifies it.
Directors, an office and meetings are a compulsory line, not an upsell.
Corporate tax, municipal business tax and the surcharge are modelled together.
The fund form follows the investor base, not the brochure.
Notary, directors, audit and service providers — three years ahead.
Accounts, audit, returns and investor reporting stay with us.
FAQ
Questions and answers
The burden is the sum of corporate income tax, municipal business tax and the employment fund surcharge. Qualifying dividends and gains may be exempt under the participation exemption.
An ordinary company used as a holding vehicle for participations, with access to the participation exemption.
It is the largest fund domicile in Europe, and investors and distributors recognise its vehicles immediately.
Two to four weeks for a company; fund vehicles requiring authorisation take several months.
For treaty and directive benefits, yes in practice. Substance is what makes the structure defensible.
For funds always, and for companies above the statutory size thresholds.
Yes, it is charged annually on net assets, with a minimum amount payable.
Realistic for a properly documented structure, but minimum balances and documentation requirements are high.
Calculation
Get the structure and a full quote before incorporation
Tell us who the investors are and what the structure must hold. We will choose the vehicle, plan the substance and prepare an honest launch and upkeep budget.
The structure, budget and scope are fixed after the business and the owners are reviewed. Account opening and registration decisions are taken by banks and state authorities.