The glossary to understand and take action

Articles of association

The articles of association are the company's constitutive rules, covering in particular its purpose, capital and operation.

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

Understand the scope

Definition and points to distinguish

A template must be adapted to the shareholders and the project. Amendments must follow the necessary decisions and formalities; they are not limited to changing a working document.

In your file

What this changes in practice

The articles of association organise the company's operation within the legal framework of its form. They specify, in particular, its purpose, capital, governing bodies and certain decision-making arrangements. A template must be adapted to the project; contradictory or misunderstood clauses can complicate the admission of a shareholder, a transfer or a change of manager. Amendments must follow the required procedures and be reflected in up-to-date documents.

A scenario to help you understand

Educational example

The shareholders agree on a new allocation of powers. They check whether this decision entails an amendment to the articles of association and the corresponding formalities, rather than keeping only an exchange of emails.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Lire les clauses de décision et de représentation
  • Vérifier la cohérence avec les accords entre associés
  • Conserver les versions et formalités de modification

The practical question

Find out more

Pourquoi ne pas reprendre des statuts sans les adapter ?

Les règles de décision, pouvoirs, cessions et fonctionnement doivent correspondre au projet et aux associés. Un modèle peut contenir des clauses inadaptées ou laisser une situation importante sans réponse. Vérifiez sa compatibilité avec la forme et les accords envisagés. Toute modification ultérieure doit suivre les décisions et formalités requises, et pas seulement changer le document conservé en interne.

Connecting concepts

Terms to know as well

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

Company formationCompany formation is the legal transaction that establishes the company according to the rules applicable to its form.Minutes of a meetingThe minutes record the decisions made and the required information on the occasion of a company meeting.ManagerThe manager performs the management and representation functions assigned to them within the company.SARLAn SARL is a private limited liability company whose organisation and shareholders’ rights are governed by law and the articles of association.Civil partnershipA civil partnership is a corporate structure intended for a civil purpose, whose rules differ from those of commercial capital companies.Corporate secretarial servicesCorporate secretarial services organise the documents and formalities linked to the life of a company: decisions, registers and filings according to its regime.

Put it into practice

Explore further with our guides

Practical guideSARL in Luxembourg: operation and decisions of the partnersPractical guideEuropean company: when should you consider the SE form?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.