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KM Legal est une étude d’avocat au Luxembourg fondée par Maître Katarzyna Martin, Avocate à la Cour. Elle accompagne entreprises, dirigeants, salariés et particuliers en droit du travail, droit des sociétés, immigration, mobilité internationale et sécurité sociale, ainsi qu’en conseil et contentieux.

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Corporate Law & Business Law

Simplified Limited Liability Company (SARL-S)

The SARL-S is a Luxembourg form of limited liability company intended to facilitate certain entrepreneurial projects. It is reserved for natural persons and allows for constitution by private deed. Its capital ranges from 1 euro to 12,000 euros.

This simplification does not remove the operational obligations of a company. It is necessary to verify the eligibility of the activity, obtain the required establishment authorization, prepare the articles of association, and complete formalities with the RCS. A natural person cannot, in principle, be a partner in several SARL-S simultaneously, subject to the succession exception presented by Guichet.

To choose this form, examine financing needs, intended partners, and development prospects. A low initial capital does not constitute an estimate of the expenses necessary for launch. The articles must organize management and partners' rights, beyond the simple choice of a model.

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