The glossary to understand and take action

Manager

The manager performs the management and representation functions assigned to them within the company.

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

Understand the scope

Definition and points to distinguish

Their powers result from the applicable framework, the articles of association and decisions. Being a shareholder does not automatically make someone a manager; a management mandate does not by itself determine the person's social security status.

In your file

What this changes in practice

The manager exercises the management and representation powers provided for by the applicable rules and the articles of association. Their decisions must be distinguished from those reserved for shareholders. Appointment, remuneration, delegations and social security status require appropriate documentation. Being a shareholder is not enough to determine all these elements. Internal limitations and signing conditions must be reviewed before a significant commitment is made.

A scenario to help you understand

Educational example

A company wishes to sign a loan agreement. It verifies who may represent it, whether a prior decision by the shareholders is required and whether the persons signing have the necessary powers.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier nomination et pouvoir de signature
  • Documenter rémunération et statut
  • Identifier les décisions nécessitant une autorisation

The practical question

Find out more

Le gérant doit-il être salarié de la société ?

La fonction de gérant et l’existence d’un emploi salarié sont deux questions distinctes. Le statut social dépend des conditions applicables et de la situation réelle, notamment des fonctions et participations. Une fiche de paie ne suffit pas à trancher. Faites préciser le statut, la rémunération et les obligations correspondantes avant de paramétrer les déclarations.

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.ShareholderA shareholder holds rights in a company by virtue of their participation in the capital or under the rules of the relevant legal form.Joint Social Security Centre (CCSS)The Joint Social Security Centre (CCSS) notably manages registrations and the collection of social security contributions within its remit.SARLAn SARL is a private limited liability company whose organisation and shareholders’ rights are governed by law and the articles of association.Professional reputeA condition for access to or exercise of a profession or activity, assessed according to the rules of that profession or activity and separate from technical skills.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.

Put it into practice

Explore further with our guides

Practical guideSARL in Luxembourg: operation and decisions of the partnersPractical guideSetting up an SARL in Luxembourg: steps and documents to preparePractical guideBusiness permit: preparing a coherent applicationPractical guideManager remuneration and dividends: asking the right questions

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.