Registration and modification of the articles of association

Newly formed companies in Luxembourg must register with the trade and companies register (registre de commerce et des sociétés - RCS) by lodging their constitutional documents (articles of association) for publication purposes.

The lodging and publication of the constitutional documents in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA) is essential for the existence of the company to be enforceable on third parties.

Amendments to the articles of association (statutes) are covered by the same publication requirements.

Who is concerned

All companies are required to submit their constitutional documents (articles of association) and subsequent amendments to the RCS for publication purposes.

The signatories of private deeds (i.e. without the intervention of a notary) must, within a month of signature, register their deeds and submit them to the RCS for publication.

Notarised deeds signed before a notary must be registered by the notary with the Indirect Tax Authority (Administration de l’enregistrement et des domaines) within 15 days of signature. The notary thereafter handles their lodging with the RCS and their publication in the electronic compendium of companies and associations (RESA).

If they wish so, entrepreneurs may enact their articles of association before a notary, even if this is not a requirement for the form of company selected. In this case, the registration formalities are carried out by the notary.

Preliminary steps

The company's constitutional documents and subsequent amendments must be drawn up in writing and:

  • be enacted before a notary for all companies with limited liability:
    • public limited companies (société anonyme, SA);
    • limited liability companies (société à responsabilité limitée, SARL);
    • partnerships limited by shares (société en commandite par actions, SECA);
    • European companies (société européenne, SE);
  • or be established under private law for all other types of company:
    • partnerships (société en nom collectif, SENC);
    • limited partnerships (société en commandite simple, SECS)
    • civil companies (société civile);
    • cooperative companies (société coopérative, SC).

It is not necessary to have a business permit to register/submit and publish the articles of association of a company. However, if the planned activity requires a business permit or other specific permits or licences, it is advisable to ensure that the person responsible for the management or administration of the business satisfies the conditions for access to the profession.

Costs

The costs for registration and lodging are available on the page Tarifs of the RCS (rates).

Payment is usually carried out online, but may exceptionally be made in cash at the helpdesk of the Luxembourg Business Registers (LBR).

The fees are due on an individual basis for each account registered. However, in the case of regular and recurrent registrations, it is possible to submit to the LBR an application for accreditation in order to ensure payment through monthly invoicing.

How to proceed

Private deeds

Applicants have to file their articles of association and their amendments in the form of a private deed online with the trade and companies register (RCS) via a LuxTrust certificate, at the latest one month after the articles of association have been signed.

They must attach the following documents:

  • the duly-completed requisition form generated by the electronic file deposit system;
  • the deed (or an extract of a deed) to be filed in PDF/A format.

Where needed, applicants may request an appointment and assistance from the registration helpdesk (bureau d'assistance au dépôt) in the premises of the LBR in order to complete the lodging of their documents.

In this case, the costs as indicated in the table of tariffs will be increased by:

  • + EUR 20 to register a non-profit association (ASBL), a foundation, an agricultural association or a natural person established as trader;
  • + EUR 10 for the lodging of any other documents from an ASBL, foundation, agricultural association or natural person established as trader;
  • + EUR 80 for the lodging of any other documents.

After the lodging, the applicant will receive a receipt in electronic format.

Notarised deeds

Notarised deeds must first be submitted for registration by the notary in the original paper format.

The notary is then required to electronically submit the deed to the RCS for publication at the latest one month after the signature of the articles of association.

After the lodging, the applicant will receive a receipt in electronic format.

Publication and consultation of the articles of association

After filing the deed with the trade and companies register (RCS), the deed is published in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA) on the day of the filing or on a set date, chosen by the applicant at the time of application for filing, within a 15-day deadline after the filing.

Constitutional documents are published in full in the case of:

  • public limited companies (SA);
  • European companies (SE);
  • partnerships limited by shares (SECA);
  • limited liability companies (SARL);
  • cooperative companies and;
  • civil companies.

The constitutional documents can be published by way of extract in the case of:

  • partnerships (SENC);
  • limited partnerships (SECS) and;
  • family established civil law companies.

Registered articles of association / extracts of articles of association are available for consultation:

  • either under 'Consulter une personne' on the website of the LBR;
  • or in the electronic compendium of companies and associations (RESA).

After registering with the RCS, companies must register for value added tax (VAT) with the Indirect Tax Authority (Administration de l'enregistrement et des domaines - AED).

In the case of an amendment to the articles of association, companies must also write and lodge their coordinated articles of association with the RCS.

The filing of accounts only becomes legally binding on third parties after their publication in the RESA.

Forms / Online services

Dépôt électronique auprès du RCS

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

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