Cost of setting up a company in Luxembourg: All 2026 fees

Summary table: total cost by legal form

Here is an overview of the budget to plan for the five most common forms in Luxembourg. The ranges include incompressible legal fees and average advisory fees observed on the market, but exclude the share capital to be paid up.

These totals only cover incorporation. Recurring annual costs (accounting, registered office, accounts filing) add from the first year €2,000 to €6,000, detailed below.

Notary fees: the main expense

A notarial deed is mandatory for the SARL, SA, SAS, SCA and any company making a public offering. It is not required for the SARL-S, SCSp, SNC or SCS, which can be incorporated by private deed. Luxembourg notarial fees follow a partially regulated tariff combining a proportional emolument on capital and fixed drafting fees. In 2026, a standard SARL formation with two individual shareholders and standard articles of association costs between €1,500 and €2,500 including VAT. An SA with a board of directors, approval clauses, preference shares or a holding structure quickly rises to €3,000 to €4,000.

Elements that affect the bill: the number of founders (each contribution requires specific drafting), the language of the deed (a trilingual deed increases fees), the presence of in-kind contributions (which require a report from an approved réviseur d'entreprises, billed separately between €800 and €2,500), and extra-statutory clauses (integrated shareholders' agreement, multiple voting rights, preferred returns). Good reflex: request a written quote from two notaries before signing. The gap can reach 30% between two firms for the same file.

Incompressible legal fees: RESA, RCS, registration

• Fixed registration duty: €75 collected by the AED (Luxembourg's Registration, Estates and VAT Administration) when the deed is filed.
• RESA publication: €300 to €500 depending on the length of the deed (Luxembourg Business Registers rate). The RESA is the official electronic collection that replaced Mémorial C.
• RCS registration: included in the notarial procedure for companies with an authentic deed, €15 per additional filing thereafter.
• Business permit: €24 tax stamp + approximately €100 administrative fees if the activity is commercial, craft or regulated liberal.
• Register of beneficial owners (RBE): €15 per initial filing, mandatory within the month following incorporation.

In-kind contribution and auditor's report

If you contribute something other than cash (business goodwill, patent, property, shares in another company), the law requires the preparation of a report by an approved réviseur d'entreprises confirming the value of the contribution. This report costs €800 to €2,500 depending on complexity and the nature of the asset. It is not required for the SARL-S nor for cash contributions. An exception exists for the SARL: if all shareholders and managers unanimously waive it and assume responsibility for the valuation, the report can be avoided. Warning: this waiver creates joint liability in case of overvaluation.

Opening the bank account: the tricky step

To pay up the capital, you need a blocked bank account in the name of the company in formation. Opening times have lengthened with the tightening of AML (anti-money laundering) obligations: expect 2 to 8 weeks for BGL BNP Paribas, BIL, Spuerkeess or ING depending on file complexity, beneficial owners' profile and industry. Opening fees are generally free, but the professional account maintenance costs between €15 and €60 per month. Neobanks (Revolut Business, Qonto) are often rejected by notaries for capital deposit as they do not always provide the bank certificate required by the incorporation deed.

Total banking cost in the first year (account fees + international transfers + business card) is around €400 to €900. For non-residents, some banks charge additional entry fees (€300 to €800) or require a higher initial deposit.

Registered office: business address and domiciliation

Every Luxembourg company must have an effective registered office in the country. Three options: physical offices (rental budget starting from €400/month for a coworking desk, €1,500/month for a small office), domiciliation with an approved provider (€100 to €500 per month depending on the level of services included: mail reception, scanning, meeting rooms, forwarding), or domiciliation with a third party (manager, shareholder, lawyer, accountant) under strict CSSF conditions. Professional domiciliation is the most common solution for holdings, SOPARFIs and e-commerce. For more information, see our guide domiciliation-siege-social-luxembourg.

Advisory fees: firm, lawyer, accountant

Advisory fees are the most variable item. They depend on the complexity of the project, the quality of the professional and the scope of the service. Three typical scenarios:

• All-in-one package via a digital platform such as Bookkeeper.lu: €1,200 to €2,500 excl. VAT all inclusive (drafting of articles, power of attorney, KYC, notary coordination, business permit, filings).
• Traditional firm: €2,000 to €4,000 excl. VAT for a standard project, often combined with a mandatory annual accounting contract.
• Business law firm: €3,500 to €8,000 excl. VAT, justified for complex structures (private equity, alternative funds, financing SPVs).

Share capital: a cost or an investment?

Often presented as a cost, share capital is actually a temporary investment and not an expense. The money is not lost: it remains in the company's assets and can be used to finance activity as soon as the bank releases it (generally within 24 to 72 hours after receipt of the notarial deed). Minimum amounts to plan: €1 for a SARL-S, €12,000 for a SARL, €30,000 for a SA or SAS (of which 25% paid up at subscription, i.e. €7,500 minimum). To understand the logic of this threshold, see Capital minimum d'une SARL au Luxembourg : Guide 2026.

Hidden costs no one tells you about

Five items are regularly forgotten by entrepreneurs budgeting their incorporation:

• Sworn translations of ID documents, criminal record extracts, diplomas for the business permit: €50 to €80 per page.
• Apostille or legalisation of foreign documents for non-residents: €30 to €100 per document depending on the country.
• Notarised power of attorney if a shareholder signs remotely: €80 to €250 depending on the foreign notary.
• CCSS affiliation of the manager or director from day one: minimum contributions approximately €600 to €900/month depending on declared income.
• VAT registration and intra-EU number: free but takes 2 to 4 weeks, often on the critical path for commercial launch.

Recurring annual costs: budgeting the post-incorporation phase

Incorporation is only one step. From the first year, plan for:

• Accounting and balance sheet: €1,500 to €4,500/year for a standard-sized SARL depending on invoice volume and complexity (multi-currency, consolidation, etc.).
• Domiciliation: €1,200 to €6,000/year depending on services included.
• Filing of annual accounts with the RCS: €19 per simple filing + drafting fees €300 to €800.
• Annual general meeting: free if by private deed, €150 to €400 if minutes are notarised.
• Tax returns 500 (IRC + ICC) and 100 (monthly or quarterly VAT): included in the accounting package.

Bookkeeper.lu vs traditional firm comparison

Our packaged offer includes all legal fees and advisory services at a fixed and transparent rate, on average 35% cheaper than an equivalent traditional firm. For a standard SARL, the total Bookkeeper budget (excluding capital and notary) is around €1,800 to €2,500 excl. VAT, versus €3,000 to €5,000 elsewhere. The difference comes from KYC automation, AI-assisted generation of articles of association, and a digital model that saves on structural costs. For the complete step-by-step procedure, see Comment créer une SARL au Luxembourg en 2026 : Guide complet. To estimate real timelines, see Combien de temps pour créer une société au Luxembourg ?.

Realistic range based on your profile

• Freelancer / self-employed testing a project: SARL-S, total incorporation budget €1,200 to €1,800.
• Established services SME: SARL, total incorporation budget €3,500 to €5,500 + €12,000 capital.
• Fundraising startup: SA or SAS, budget €5,500 to €10,000 + €30,000 capital.
• Wealth holding (SOPARFI): SARL or SA, budget €4,500 to €8,000 + capital based on strategy.
• Investment fund: SCSp or RAIF, budget €8,000 to €25,000 depending on documentation complexity.

Conclusion: prioritise transparency

The cost of incorporation is not a single number, it is a sum of items each of which is negotiable (except fixed legal fees). Before signing a quote, ask for a line-by-line breakdown and check what is included: are notary fees included? The business permit? The RBE filing? The first RCS filing? Intra-EU VAT? An "all inclusive" quote at €1,500 that excludes notary, RESA and business permit quickly becomes a €4,500 quote once these items are added.