
Skype, a voice over IP (VoIP) service, was first released in 2003 as a way to make free computer-to-computer calls, or reduced-rate calls from a computer to telephones. The company is a Société à responsabilité limitée, or SARL, equivalent to an American limited liability company.

Microsoft purchased the company in 2011, and it has since then operated as their wholly owned subsidiary as of 2016, it is operating as part of Microsoft's Office Product Group. Skype Technologies S.A.R.L (also known as Skype Software S.A.R.L, Skype Communications S.A.R.L, Skype Inc., and Skype Limited) is a Luxembourgish telecommunications company headquartered in Luxembourg City, Luxembourg, whose chief business is the manufacturing and marketing of the video chat and instant messaging computer software program Skype, and various Internet telephony services associated with it.
