The glossary to understand and take action

Civil partnership

A civil partnership is a corporate structure intended for a civil purpose, whose rules differ from those of commercial capital companies.

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

Understand the scope

Definition and points to distinguish

The purpose, the partners' liability and the tax treatment must be examined in light of the actual activity. The term civil does not guarantee an absence of tax or limited liability.

In your file

What this changes in practice

A civil partnership must be analysed according to its purpose, its partners and its actual activity. Its civil nature does not automatically mean an absence of tax, accounting obligations or personal liability. Powers, contributions, profit-sharing and exit conditions must be specified in the applicable documents. An activity that evolves may require a reassessment of the consistency between the chosen structure and the operations carried out.

A scenario to help you understand

Educational example

Several persons organise the holding of an asset in a civil partnership. They examine the financing, decisions concerning the asset and the consequences of a partner's exit, rather than treating the structure as a simple administrative wrapper.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Définir l’objet et l’activité réelle
  • Vérifier les engagements des associés
  • Organiser décisions et sorties

The practical question

Find out more

Une société civile convient-elle automatiquement à une activité commerciale ?

Non. Il faut qualifier l’objet et l’activité réellement exercée, puis vérifier leur compatibilité avec la forme et son régime. Le nom donné à la structure ne détermine pas seul son traitement. Les responsabilités, la fiscalité et les actes envisagés doivent être examinés ensemble, notamment si l’activité évolue après la création.

Connecting concepts

Terms to know as well

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

ShareholderA shareholder holds rights in a company by virtue of their participation in the capital or under the rules of the relevant legal form.Articles of associationThe articles of association are the company's constitutive rules, covering in particular its purpose, capital and operation.Legal formThe legal form defines the legal framework for the activity: organisation, liability and relations between participants.Business permitThe business permit allows the pursuit of activities subject to it, where the conditions relating to the business and its manager are met.Sole proprietorshipA sole proprietorship allows a person to carry out an activity in their own name, without forming a separate company.SARLAn SARL is a private limited liability company whose organisation and shareholders’ rights are governed by law and the articles of association.

Put it into practice

Explore further with our guides

Practical guideSetting up a business in Luxembourg: choosing the legal form and preparing the launch

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.