Accounting & Legal obligations

For reasons of transparency and the protection of third parties, businesses are required to file their annual accounts online with the Trade and Companies Register (registre de commerce et des sociétés - RCS) and to mention the filing of the accounts...

A trademark embodies the identity of a product or service. It may take various forms: any graphic representation which distinguishes a business's products or services from those of its competitors may constitute a trademark. A trademark may be: a......

Persons required to present their accounts in compliance with the Standard Chart of Accounts (SCA) must prepare them on the platform for the electronic gathering of financial data (eCDF), before filing them with the Trade and Companies Register (RCS). This......

Consolidated accounts provide an overview of the financial health of a group of companies. Consolidation applies to a set of companies with separate legal personalities but depending on a common decision-making centre (the parent company). Consolidation is the process......

The requirement to keep accounting records and to produce annual accounts applies to all businesses that are subject to the code of commerce. The principle that businesses be required to produce annual accounts is established by law. However, the requirement......

Trustees and fiduciaries are required to file certain details on the beneficial owners of all trusts and fiduciary contracts. To do so, a Register of Trusts and Fiduciary Contracts (Registre des fiducies et trusts) has been created for the purpose......