Setting up a foundation

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The establishment of a foundation must be sanctioned by Grand-Ducal decree.

A foundation is an organisation that serves the general interest by supporting philanthropic, social, religious, scientific, artistic, educational, or sport- or tourism-related causes.

A foundation does not seek material gain. It is essentially funded by revenue from its own assets, and by donations and bequests.

Who is concerned?

Any natural person may set up a foundation.

How to proceed

Filing an application

The instrument formalising the creation of the foundation must be an authenticated instrument (notarial deed).

The establishment of a foundation must be sanctioned by Grand-Ducal decree.

The application to set up a foundation must be submitted to the Minister of Justice:

The Minister will approve the application on the advice of the Minister of Finance.

The procedure on can be accessed with authentication using a LuxTrust product or an electronic identity card (eID).

The application can be submitted by:

  • the founder themself (be they a natural or legal person); or
  • a lawyer; or
  • a notary.

If the founder is a natural person, they must give the lawyer or notary an express mandate to file the application to set up the future foundation.

If the foundation is being established by will, the testator may appoint a testamentary executor to deal with the formalities.

Only foundations whose articles of association have been sanctioned by Grand-Ducal decree can legally call themselves a 'foundation'.

Supporting documents

The application to set up a foundation must be accompanied by:

  • a draft notarial deed of the foundation's articles of association (see 'Articles of association of a foundation' below);
  • a report or memorandum describing in detail the concrete projects which the future foundation intends to undertake in the first 3 financial years of its existence, in pursuit of its goals as specified in the articles of association; and
  • a 3-year financing plan.

Articles of association of a foundation

At the very least, the foundation's articles of association must include the following information:

  • the foundation's name;
  • the goal that the foundation has been set up to pursue, and the activities it intends to carry out;
  • the foundation's registered office (which must be in Luxembourg);
  • the surname, first name, address and nationality of the foundation's administrators;
  • the way in which administrators can be appointed after the foundation has been set up;
  • where applicable, the conditions whereby the articles of association can be amended by the foundation's board of directors;
  • the destination of the foundation's assets in the event of dissolution – in the event of dissolution, a foundation's assets may be transferred only to another public-interest foundation or association.

Filing of the instrument of constitution with the RCS

Once the foundation has been set up and its creation sanctioned by Grand-Ducal decree, it can register with the Luxembourg Trade and Companies Register (Registre de commerce et des sociétés – RCS).

To register with the RCS, the foundation must file:

  • the instrument of constitution;
  • the articles of association; and
  • the Grand-Ducal decree sanctioning its establishment.

Online services and forms

Who to contact

Ministry of Justice

2 of 3 bodies shown

Luxembourg Business Registers

  • Luxembourg Business Registers
  • Luxembourg Business Registers - Luxembourg Office
    14, rue Erasme L-1468 Luxembourg-Kirchberg Luxembourg
    L-2961 Luxembourg
    Fax: (+352) 26 42 85 55
    Email address:
    Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
    Registration helpdesk: Monday to Friday by appointment only
  • Luxembourg Business Registers - Diekirch Office
    Place Joseph Bech L-9211 Diekirch Luxembourg
    Fax: (+352) 26 42 85 55
    Email address:
    Mondays, by appointment only

2 of 3 bodies shown

Related procedures and links


Foundations and non-profit associations (ASBL)


Legal references

Loi modifiée du 21 avril 1928

sur les associations sans but lucratif et les établissements d'utilité publique

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