When forming a Luxembourg SA company (PLC) the articles of association must be signed before a public notary. At least one shareholder is required after the modification to the law of August 2006 which created a single member public limited company. The shareholders can be natural persons or ...

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To set up a professional activity (commerce, craftsmanship, services, industry…) in Luxembourg, it is mandatory to be in possession of a business license, also called authorization of establishment.

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The income generated from real estate rented by an individual on an Airbnb-type platform may, depending on the duration of the rental, fall under either the taxation of private income or the taxation of professional income. Occasional rental of accommodation on a platform such as Airbnb does ...

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The annual accounts of capital companies must be approved by the shareholders or members, as the case may be (in accordance with Articles 450-8 and 710-23 of the amended Act of 10 August 1915 on commercial companies). For SAs, the obligation to convene the meeting is attributed to the board ...

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Previously, the managers of a bankrupt company were de facto definitively deprived of any possibility of obtaining a new business license, and therefore of being able to create or manage a Luxembourg company again. After the Covid crisis, the legislator however wanted to open the way to a ...

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Businesses must file their accounts (PCN) with the ECDF platform to make them accessible to Luxembourg administrations. Additionally, some companies must also file their annual accounts with the Luxembourg Business Register to make them accessible to the public. The main entities concerned ...

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