Share Capital

A public company (SA) must have a minimum share capital of EUR 30,000.-  and no minimum amount of shares are required to be set up.  As an example, transforming a S.à r.l. into a SA only requires that the S.à r.l.’s net assets prior to the conversion, equal at least the minimum share capital amount set forth by law (EUR 30,000.-).

Only SA or SCA may issue shares in the public to be further listed on a stock exchange.

The requirements for listing shares in Luxembourg are fixed in specific legislation and subject to the LSE and CSSF supervision.