Luxembourg: Corporate and Company Law

Luxembourg has introduced a significant reform allowing founders to defer the EUR 12,000 minimum share capital payment for private limited liability companies (SARL) for up to 12 months after incorporation. This change eliminates the need for upfront bank account opening and capital contribution, enabling faster company formation and immediate business operations while maintaining shareholder liability for unpaid capital.

Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...

The Government of Luxembourg has introduced a draft bill to allow SARLs and SARL‑S to defer payment of the EUR 12,000 minimum share capital for up to 12 months after incorporation.