The articles of incorporation of a Luxembourg SARL (limited liability company) must be signed before a public notary. A Luxembourg SARL (LLC) must have a minimum of one shareholder and a maximum of 40. They can be natural persons or moral personalities. Their liability is limited to the value ...

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The economic and social parameters in force in Luxembourg Current index rate (1 June 2026): 992.24 The index in effect until 31 March 2022 was 855.62 (index in effect since 1 october 2021). The index in effect until 1 January 2020 was 814.40 (index in effect since 1 August 2018). The ...

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Many Luxembourg companies welcome students or interns. Internship at a company allows the student to acquire a first working experience and develop his skills, which could be beneficial for his future job search. Employers also benefits from hiring interns since it allows them to face seasonal ...

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Luxembourg’s updated inpatriates regime targets international talent by offering a flat 50% income tax exemption on salaries up to EUR 400,000 of impatriates remuneration. This ensures genuine expat recruitment, enhancing the country’s competitiveness.

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Luxembourg’s carried interest reform (effective from tax year 2026) introduces two tax treatments: quarter-rate taxation (capped around 11.45%) or exemption under AIF participation conditions.

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Luxembourg's Private Wealth Management Company (SPF) is a non-commercial entity limited to holding and managing financial assets. Recent legislative changes, effective 1 January 2025, increased the minimum annual subscription tax from EUR 100 to EUR 1,000 and introduced new administrative fines up to EUR 250,000.

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