Independent law firm
Luxembourg company law: Deferred payment of the share capital of Sàrl and Sàrl-S
Adopted on 28 April 2026, the long‑awaited reform introduces an optional regime allowing the deferred payment of the minimum share capital of Luxembourg private limited liability companies, applicable to both Sàrl and Sàrl‑S, significantly enhancing flexibility at the incorporation stage.
Download the pdf version: Deferred payment of the share capital of Sàrl and Sàrl-s
