On 29 May 2026, the law amending the Law of 10 August 1915 on commercial companies to allow deferred payment of the minimum share capital for sociétés à responsabilité limitée (SARL) was published in the Luxembourg Official Journal (Mémorial), following its adoption by Parliament on 28 April 2026.
This reform forms part of the ongoing modernisation of Luxembourg company law and is designed to provide greater flexibility to businesses, particularly in their early stages when liquidity constraints may arise.
In this Alert, our Partner, Gael Toutain, outlines the main provisions of this new law, which will enter into force on 2 June 2026 and will apply to companies incorporated as from that date.
