# The Luxembourg Company Incorporation Guide

The Luxembourg Company Incorporation Guide is a practical framework designed to make the process of establishing a company in Luxembourg more transparent, predictable, and efficient for international investors, legal advisers, banks, corporate service providers (CSPs), and public authorities.

**Status**: active | **URL**: https://open.gamstandards.com/collections/luxembourg-company-incorporation-guide

**License**: License: Free to use, share as published (CC-BY-ND-4.0). Use this content freely, including commercially. When passing it on, share it as published and credit the publisher. Details: https://creativecommons.org/licenses/by-nd/4.0/

## Templates

### SARL_SA_Term_Sheet_20260821
Term Sheet for Luxembourg SA and Sarl

- **Version**: 1.0.0
- **Format**: Word (.docx)
- **File**: SARL_SA_Term_Sheet_20260821.docx
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/60eddd9f-b664-41a4-8122-61132e2091f6/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/60eddd9f-b664-41a4-8122-61132e2091f6/contents/markdown
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**Contents outline**:

- TERM SHEET
- Incorporation of a
- Société à Responsabilité Limitée (S.à r.l.) / Société Anonyme (S.A.)
- DATE: __________
- PARTIES INVOLVED
- Role
- Contact person
- Email Address
- Phone number
- Sponsor / Arranger
- Legal Advisor
- Corporate Ser. / Domiciliation Agent
- Account Bank
- Tax advisor
- Accounting Servicer
- Auditor
- RCS / RBE Agent
- 1. GENERAL COMPANY INFORMATION
- Field
- Information
- Proposed company name
- Alternative name
- Legal form
- Registered office
- Operational address (if different)
- Corporate purpose
- Business Permit
- NACE code / secondary activities
- Expected incorporation date
- Duration of the company
- Language of the articles
- 2. SHARE CAPITAL AND UNITS
- Parameter
- Information
- Capital contribution
- Initial capital contribution
- Share capital
- Currency
- Subscribed share capital
- Paid-up capital at incorporation
- Total number of units (parts sociales)
- Nominal value per unit
- Cash contribution
- Share premium
- Authorised share capital
- Contribution in kind
- Subscription bank account
- Expected capital payment date
- 3. SHAREHOLDERS / ASSOCIATES (Associés)
- Name / Company
- Entity type
- No. of Units / Shares
- % Capital
- Contribution (€)
- Contribution type
- 4. MANAGEMENT BODIES [2]
- Role
- Name
- Residence / Address
- Sole Manager / Manager / Director 1
- Manager / Director 2
- Manager / Director - Others
- Governance
- Value / Modality
- Type of management [3]
- ‍Management structure (for S.A.)
- ‍Duration of appointment [6]
- Manager powers
- Company signature
- Shareholders meeting details
- Other general meeting
- General meeting (frequency)
- Statutory auditor (if required)
- 5. BENEFICIAL OWNER
- Item
- Detail
- Ultimate Beneficial Owner (UBO)
- UBO Type
- Nationality
- TIN Number
- 6. ARTICLES OF ASSOCIATION & SPECIAL PROVISIONS
- Clause
- Content / Choice
- Transfer of units
- Clauses
- Dividend distribution — modalities
- Legal reserve (5% up to 10% of capital)
- Financial year (closing date)
- ‍First financial year [7]
- Special clauses / other provisions
- Item
- Detail
- Applicable tax regime
- VAT registration
- Luxembourg VAT number
- Tax identification number (TIN)
- Tax advisor
- Tax Return Agent
- FATCA / CRS
- DAC6, ATAD, ATAD 2, PILLAR 2

### SARL_Articles_of_Incorporation_EN-GE_20260910
Template Articles of Incorporation for Luxembourg Sarl - EN-GE

- **Version**: 1.0.0
- **Format**: Word (.docx)
- **File**: SARL_Articles_of_Incorporation_EN-GE_20260910.docx
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/beaecf01-3a6b-443b-bf19-e60f324975b9/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/beaecf01-3a6b-443b-bf19-e60f324975b9/contents/markdown
- **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/beaecf01-3a6b-443b-bf19-e60f324975b9/contents

**Contents outline**:

- Articles of Incorporation
- INCORPORATION OF S.A R.L. – ENGLISH & GERMAN VERSIONS
- B. SHARE CAPITAL – SHARES
- TRANSITORY PROVISIONS
- SUBSCRIPTION – PAYMENT
- Total
- [ sum]
- Total
- [ sum]
- DECISIONS OF THE PARTNERS
- STATEMENT
- FEES
- Artikel 2 Gesellschaftszweck [12]
- A. GESELLSCHAFTSKAPITAL – GESELLSCHAFTSANTEILE
- Artikel 6 Gesellschaftsanteile
- Artikel 11 Änderung der Satzung
- Artikel 12 Änderung der Staatsangehörigkeit
- Artikel 13 Recht, Fragen zu stellen
- Artikel 19 Interessenkonflikt
- Artikel 21 Zeichnungsbefugnis
- E. AUDIT UND RECHNUNGSPRÜFUNG
- ÜBERGANGSBESTIMMUNGEN
- ZEICHUNG – EINZAHLUNG
- [Summe]
- (mindestens EUR 12,000) [ Summe]
- [Summe]
- BESCHLÜSSE DER GESELLSCHAFTER
- ERKLÄRUNG
- KOSTEN
- Disclaimer

### SARL_Articles_of_Incorporation_EN-FR_20260910
Template Articles of Incorporation for Luxembourg Sarl - EN-FR

- **Version**: 1.0.0
- **Format**: Word (.docx)
- **File**: SARL_Articles_of_Incorporation_EN-FR_20260910.docx
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/f3379035-50fb-401c-8810-383f3b70f5d0/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/f3379035-50fb-401c-8810-383f3b70f5d0/contents/markdown
- **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/templates/f3379035-50fb-401c-8810-383f3b70f5d0/contents

**Contents outline**:

- Articles of Incorporation
- INCORPORATION OF S.A R.L. – ENGLISH & FRENCH VERSIONS
- B. SHARE CAPITAL – SHARES
- TRANSITORY PROVISIONS
- SUBSCRIPTION – PAYMENT
- Total
- [ sum]
- Total
- [ sum]
- DECISIONS OF THE PARTNERS
- STATEMENT
- FEES
- B. CAPITAL SOCIAL – PARTS SOCIALES
- DISPOSITIONS TRANSITOIRES
- SOUSCRIPTION – LIBERATION
- Total
- Total
- DECISION DES ASSOCIES
- DECLARATION
- FRAIS
- Disclaimer

## Resources and References

### Executive Summary_20260821.pdf
Company Incorporations: Executive Summary

- **Type**: Document (application/pdf)
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/e3591af7-be2c-4d47-b450-f1fd7ea53e52/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/e3591af7-be2c-4d47-b450-f1fd7ea53e52/contents/markdown
- **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/e3591af7-be2c-4d47-b450-f1fd7ea53e52/contents

**Contents outline**:

- Executive Summary

### Incorporation_Process_Guide_20260821.pdf
Company Incorporations: Incorporation Process Guide

- **Type**: Document (application/pdf)
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/4e315d59-bb5d-421c-b415-2dadf2115318/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/4e315d59-bb5d-421c-b415-2dadf2115318/contents/markdown
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**Contents outline**:

- Dimension A — Entity Type (page 3)
- Dimension B — Shareholder / Founder Type (page 3)
- Code Type Description KYC Package (page 3)
- Dimension C — Geographic Origin (page 4)
- Code Origin Requirement Certification (page 4)
- Dimension D — Activity Type / Regulatory Status (page 4)
- Code Activity Description Additional Requirements (page 4)
- Additional Documents by Entity Type (page 5)
- Additional Documents by Shareholder Type (page 5)
- Certification Requirements by Origin (page 6)

### Bank_EMI_Blocking_Certificate_Process_20260821
Company Incorporations: Banking Process

- **Type**: Document (application/pdf)
- **Download**: https://open.gamstandards.com/api/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/456ae5d6-b3e9-484d-af0b-10214bb007f3/download?inline=true
- **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/456ae5d6-b3e9-484d-af0b-10214bb007f3/contents/markdown
- **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/cf483ea6-7458-4a71-9827-e75354a7ca4c/references/456ae5d6-b3e9-484d-af0b-10214bb007f3/contents

**Contents outline**:

- Documentation Required

## Frequently Asked Questions

**Q: What does the Luxembourg Company Incorporation Guide define?**

It defines a practical, standardized framework for establishing a company in Luxembourg. It details the end-to-end incorporation process, including the issuance of bank or EMI blocking certificates, to make the procedure more transparent, predictable, and efficient.

**Q: Who should use this incorporation standard?**

The guide is designed for international investors, legal advisers, banks, Electronic Money Institutions (EMIs), Corporate Service Providers (CSPs), and Luxembourg public authorities involved in the company formation and fund structuring process.

**Q: How does this guide relate to existing Luxembourg corporate regulations and practices?**

It does not replace existing laws but rather harmonizes current market practices and regulatory requirements into a unified workflow. It ensures all stakeholders follow a consistent, compliant approach to anti-money laundering (AML) checks, capital deposits, and corporate registry filings.

**Q: What are the key technical details covered in the guide's documentation?**

The documentation provides specific technical workflows, notably the Bank and EMI Blocking Certificate Process. This details the exact data requirements, sequencing, and verification steps necessary for depositing initial share capital and issuing the mandatory blocking certificate.

**Q: How should organizations adopt and implement this framework?**

Stakeholders should integrate the guide's standardized workflows into their internal client onboarding and compliance systems. Banks, EMIs, and CSPs can use the provided process maps to align their capital blocking, KYC, and certification procedures with this industry baseline.

**Q: Why is this standardization particularly important for the asset management industry?**

As Luxembourg is a premier global hub for investment funds, standardizing the incorporation process significantly reduces the time-to-market for setting up Special Purpose Vehicles (SPVs), management companies (ManCos), and alternative investment funds, thereby lowering operational friction and costs.

## Glossary

**AIFMD**: Alternative Investment Fund Managers Directive. A European Union regulation establishing a regulatory framework for managers of alternative investment funds, such as private equity, hedge, and real estate funds.

**AML/KYC**: Anti-Money Laundering / Know Your Customer. Mandatory due diligence processes required by banks, EMIs, and CSPs to verify client identity and assess risks before opening accounts or incorporating entities.

**AUM**: Assets Under Management. The total market value of the investments that a financial institution or asset manager manages on behalf of its clients.

**Blocking Certificate**: A formal document issued by a bank or EMI confirming that the initial share capital required to incorporate a Luxembourg company has been deposited and blocked until the company is officially formed.

**CSP**: Corporate Service Provider. A professional firm that provides entity formation, registered office, and administrative services to companies and investment funds in Luxembourg.

**CSSF**: Commission de Surveillance du Secteur Financier. The primary regulatory authority responsible for the supervision of the financial sector, including asset management and banking, in Luxembourg.

**EMI**: Electronic Money Institution. A licensed financial institution authorized to issue e-money and provide payment services, often utilized as an alternative to traditional banks for capital blocking during incorporation.

**ISIN**: International Securities Identification Number. A 12-character alphanumeric code that uniquely identifies a specific security, essential for trading and settlement in the asset management industry.

**MiFID II**: Markets in Financial Instruments Directive II. An EU legislative framework that regulates financial markets and improves protections for investors, impacting how asset managers distribute products and report data.

**NAV**: Net Asset Value. The total value of an entity's assets minus the total value of its liabilities, typically representing the per-share value of an investment fund.

**SFDR**: Sustainable Finance Disclosure Regulation. A European regulation introduced to improve transparency in the market for sustainable investment products, requiring asset managers to disclose ESG metrics.

**UBO**: Ultimate Beneficial Owner. The natural person(s) who ultimately owns or controls a legal entity, a critical data point for compliance checks during the incorporation process.

**UCITS**: Undertakings for Collective Investment in Transferable Securities. A regulatory framework of the European Commission that creates a harmonized regime for the management and sale of mutual funds across Europe.

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