Registration and modification of the articles of association with the RCS
Last update
In order for the existence of your newly created company in Luxembourg to be binding on third parties, you must register it with the Trade and Companies Register (Registre de commerce et des sociétés - RCS).
This involves:
- filing your memorandum of association (also known as 'articles of association') with the RCS; and
- publishing it in the Electronic Compendium of Companies and Associations (Recueil électronique des sociétés et associations - RESA).
If you wish to amend your articles of association, you must also publish the corresponding change.
Who is concerned
All companies are required to submit their articles of association and subsequent amendments to the RCS for publication.
Prerequisites
You are required to have drawn up the articles of association for your company, and any amendments:
- in writing; and
- before a notary for all companies with limited liability—namely:
- public limited companies (sociétés anonymes - SA);
- limited liability companies (sociétés à responsabilité limitée - SARL);
- partnerships limited by shares (sociétés en commandite par actions - SCA);
- European companies (Societas Europaea - SE); or
- under private law for all other types of company—namely:
- partnerships (sociétés en nom collectif - SENC);
- limited partnerships (sociétés en commandite simple - SCS);
- civil companies (sociétés civiles - SC);
- cooperative companies (sociétés cooperatives - SCOP).
If you so wish, you may sign your articles of association before a notary even if it is not legally required to do so by the chosen form of your company. In such a case, the notary will take care of the registration formalities.
You do not require a business permit in order to register your company. However, you are advised to ensure that the person responsible for managing or directing your company fully complies with the conditions of access to the profession, if the intended activity is subject to:
Deadlines
- Private deeds
- Notarised deeds
You must file the private deeds (i.e. those signed with no notary present) within a month of their signature.
The notary must register the deeds signed in their presence with the Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA - AED) within 15 days of their signature.
Costs
You can view the applicable fees, which are administrative expenses, on the RCS website.
You can pay:
- electronically; or
- in exceptional cases, in cash at the Luxembourg Business Registers (LBR) helpdesk.
You must pay the fees for each filing individually. However, in the case of regular and recurrent filings, you can apply to the LBR for monthly invoicing.
If you file your document at an LBR helpdesk, the fee will be increased by the following amounts:
- EUR 20 to register a non-profit association (ASBL), a foundation, an agricultural association or a natural person established as a trader;
- EUR 10 for the filing of any other documents from an ASBL, foundation, agricultural association or natural person established as a trader;
- EUR 80 for the filing of any other documents.
How to proceed
Filing
- Private deeds
- Notarised deeds
You must file the articles of association and any amendments drawn up as private documents with the RCS electronically. To do so, you will need a LuxTrust product.
You must attach the following documents:
- the duly-completed requisition form generated by the electronic file deposit system;
- the instrument (or an extract thereof) in PDF/A format.
If required, you can make an appointment at the offices of the Luxembourg Business Registers (LBR). LBR staff at one of the helpdesks will help you to file your articles of association.
Once you have filed your articles of association, you will be sent an electronic receipt.
The articles of association, as well as any other document drafted as a private deed intended for publication in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA) and submitted for filing with the RCS, must be written in one of Luxembourg’s 3 official languages:
- Luxembourgish;
- French; or
- German.
You may attach a translation into another official language of the European Union (EU) as a supplement.
After registering your company with the RCS, you must then register for value-added tax (VAT) with the Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA - AED).
The notary must:
- submit the original articles of association, as a hard copy, for registration; and
- then file them electronically with the Trade and Companies Register (RCS) for publication purposes.
Once the document has been filed, the notary will be sent an electronic receipt.
Form for filing documents
The forms for the filing with respect to the RCS and the Register of Beneficial Owners (Registre des bénéficiaires effectifs - RBE) are available only in French and German. You must also complete them in one of these 2 languages.
Publication and consultation of the articles of association
Your company's articles of association are published in the Electronic Compendium of Companies and Associations (RESA):
- on the date on which they are filed with the Trade and Companies Register (RCS); or
- on a date selected by you when making your filing application, within 15 days of the filing date.
| Articles of association published in full | Articles of association published in extract form |
|---|---|
| Public limited companies | Partnerships |
| European companies | Limited partnerships |
| Partnerships limited by shares | Family-owned civil companies |
| Limited liability companies | |
| Cooperative companies | |
| Civil companies |
You can view the published articles of association:
- on the RCS website using the search function; or
- in the RESA.
The filing of articles of association only becomes legally binding on third parties after their publication in the RESA.
Amendment
If you wish to amend your articles of association, you must record the amendments in writing and file a coordinated version of the articles of association with the RCS.
Online services and forms
Who to contact
Luxembourg Business Registers (LBR) Diekirch Office
- Address:
-
Bei der Aaler Kirch - Place Joseph Bech
L-9211
Diekirch
B.P. 20 / L-9201
- Phone:
-
(+352) 26 42 81
Only on Monday by appointment.
- Fax:
- (+352) 26 42 85 55
- Website:
- https://lbr.lu
Luxembourg Business Registers (LBR) Luxembourg Office
- Address:
-
31, Avenue de la Gare
L-1611
Luxembourg
L-2961 Luxembourg
- Phone:
-
(+352) 26 42 81
Monday-Friday from 9.00 to 12.00 and from 13.30 to 16.00 /Registration helpdesk only by appointment.
- Fax:
- (+352) 26 42 85 55
- Website:
- https://www.lbr.lu/
Closed ⋅ Opens at 9.00
- Friday:
- 9.00 to 12.00 and 13.30 to 16.00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 9.00 to 12.00 and 13.30 to 16.00
- Tuesday:
- 9.00 to 12.00 and 13.30 to 16.00
- Wednesday:
- 9.00 to 12.00 and 13.30 to 16.00
- Thursday:
- 9.00 to 12.00 and 13.30 to 16.00
Related procedures and links
Procedures
Links
Further information
-
Formalism and filing principles
on the LBR website
-
Tarifs du Registre de commerce et des sociétés
sur le site du Luxembourg Business Registers (LBR)
-
Search for an RCS file
on the LBR website
-
Recueil électronique des sociétés et associations (RESA)
on the LBR website
-
How to set up a business in Luxembourg
on the Startup Luxembourg website
-
Commercial businesses: Your path to a successful bank account opening
Pdf • 771 Kb
Legal references
- Code civil
-
Loi modifiée du 19 décembre 2002
concernant le Registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises
-
Loi du 27 mai 2016
modifiant, en vue de réformer le régime de publication légale relatif aux sociétés et associations, - la loi modifiée du 19 décembre 2002
-
Règlement grand-ducal modifié du 23 janvier 2003
portant exécution de la loi du 19 décembre 2002 concernant le Registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises
- Sociétés et associations – Recueil de législation