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 Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA) 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).

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 company (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).

Costs

The costs for registration and filing can be found on the website of the Trade and Companies Register (RCS).

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

The costs are due on an individual basis for each account registered. However, in the case of regular and recurrent registrations, it is possible to apply for accreditation to receive monthly invoicing to the LBR.

Applicants who are submitting their documents to the registration helpdesk in the premises of the LBR, the tariff for each registration submitted to the registration helpdesk 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.

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.

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 in the 'Search' section on the website of the LBR;
• or in the RESA (Electronic Compendium of Companies and Associations).

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

Forms / Online services

Who to contact