SA (public limited company) the structure of the company should include at least one director, a registered office in Luxembourg, and an account held by an auditor if the company exceeds a particular size. The SA is mostly designed for large businesses.
- The share capital for the SA is at least €30,000 will have to be deposited on the Luxembourg bank account of the company. The bank will block the share capital amount and issue a blocking certificate to the attention of the Luxembourg notary;
- The incorporation meeting will have to be held in the presence of a Luxembourg notary public (to which the shareholders can be present or represented on the basis of proxies) at the occasion of which it will be decided to incorporate the S.A. and adopt its articles of association;
- The share capital amount will be released after incorporation. The incorporation deed including the articles of association will have to be filed with the Luxembourg Register of Commerce and Companies within one month and will be published in full to the Luxembourg electronic;
- At least 1 shareholder, no maximum number.