The glossary to understand and take action

Company formation

Company formation is the legal transaction that establishes the company according to the rules applicable to its form.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The deeds, contributions and formalities depend in particular on the chosen structure. The incorporation deed does not replace the necessary professional authorisations or tax registrations.

In your file

What this changes in practice

Formation refers to the deed and formalities that legally organise the company. The documents must reflect the founders' decisions: identity, contributions, governance and corporate purpose, in particular. Depending on the form, a notarial deed or other requirements may apply. Coordination between signing, registration, publication and authorisation avoids confusing the various forms of evidence. Final versions must be retained in an accessible legal file.

A scenario to help you understand

Educational example

A draft of the articles of association circulates among the shareholders. Before signing, they check that the allocation of capital and the powers of the manager correspond to their decisions, then follow the formalities that remain to be completed.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Contrôler les données des fondateurs
  • Valider la version finale des statuts
  • Archiver actes et preuves des formalités

The practical question

Find out more

Quelle différence entre signer les statuts et terminer la constitution ?

La signature est une étape du processus. Les apports, actes, inscriptions et publications requis doivent aussi être réalisés selon la forme choisie. Vérifiez la cohérence des noms, pouvoirs et données transmises. Le dossier final doit permettre de retrouver les actes et preuves, puis d’organiser les obligations qui commencent avec la vie de la société.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Articles of associationThe articles of association are the company's constitutive rules, covering in particular its purpose, capital and operation.Share capitalShare capital is an amount set out in the articles of association based on contributions recognised as capital, then amended in accordance with the applicable procedures.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.Company formationCompany formation involves setting up a corporate structure according to the chosen legal form.SARLAn SARL is a private limited liability company whose organisation and shareholders’ rights are governed by law and the articles of association.ShareholderA shareholder holds rights in a company by virtue of their participation in the capital or under the rules of the relevant legal form.

Put it into practice

Explore further with our guides

Practical guideSetting up an SARL in Luxembourg: steps and documents to prepare

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.