In Luxembourg, a company is considered commercial either by its form (the chosen legal structure) or by its object (the activity it carries out).

1. Commercial companies by their form

Under Luxembourg law, certain corporate structures are deemed commercial regardless of their field of activity (real estate, consulting, holding, etc.). These are the most common legal forms:

• S.A. (Public Limited Company): Ideal for large enterprises, it provides easy access to capital markets.
• S.à r.l. (Private Limited Liability Company): The most popular form, combining the characteristics of capital companies and partnerships.
• S.à r.l.-S (Simplified S.à r.l.): Often referred to as a "1-euro company," it is designed for entrepreneurs with reduced starting capital.
• S.C.A. (Corporate Partnership Limited by Shares): Frequently used by investment structures (such as SOPARFIs) to separate management control from economic rights.
• S.E. (European Company): Designed for businesses operating on a European Union-wide scale.