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Mensuel de mars 2015 - Economie

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The Draft Law on the New Simplified Limited Liability Company : A New Vehicle for Start-ups
By Hugues Henaff and Guilhem Becvort, ATOZ*   On 2 February 2015, the draft law introducing the Simplified Limited Liability Company in Luxembourg (société à responsabilité limitée simplifiée) was published(1). This new type of Limited Liability Company is specially tailored for Start-ups. This article provides an overview of the main features of this new vehicle.   Introduction   Luxembourg has many corporate forms commonly used in commercial activities. Among these corporate forms, one of the most commonly used and flexible legal forms for structuring investments and commercial activities via Luxembourg is the Limited Liability Company (“S.à r.l.”).   Over the years, this corporate form has been commonly used and has...
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