Business registration and filings with the RCS

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The Luxembourg Trade and Companies Register (Registre de commerce et des sociétés – RCS) is a public register and can be freely accessed. It contains information about traders and companies which, by law, must be disclosed and published. This information is published on the RESA publication platform, which has replaced the former Mémorial C system. The RCS is managed by the Luxembourg Business Registers (LBR).

The information that is published serves to identify the trader or company, and includes particulars such as a company's articles of association, its rules of procedure, the liability of its directors and officers, and the company accounts.

The information that the trader/company will be required to disclose for publication depends on the legal form of the business, its size and its sector of activity.

All companies that are newly incorporated in Luxembourg must be registered with the RCS, and their articles of association must be filed with the latter in full or in extract form depending of the legal form of the business.

Subsequent amendments to published information must also be published.

The LBR ensures interoperability between the Luxembourg RCS and the business registers of other EU member states through the Business Registers Interconnection System.

Who is concerned?

The persons required to register with the RCS are specified by law, including:

  • natural persons acting as traders;
  • commercial companies;
  • economic interest groups (EIGs);
  • European economic interest groupings (EEIGs);
  • subsidiaries set up in Luxembourg by commercial and civil companies, EIGs and EEIGs incorporated under the law of another State;
  • civil companies (sociétés civiles);
  • non-profit associations (associations sans but lucratif – asbl);
  • foundations;
  • pension savings associations;
  • agricultural associations;
  • State- and municipali-run public-sector enterprises;
  • mutual insurance associations;
  • special limited partnerships;
  • mutual investment funds;
  • other legal persons and entities required to register by law.

Temporary commercial companies and joint ventures are not bound by this requirement to register.


Preliminary steps

Formation of a company

The company's instrument of constitution and any subsequent amendments must be established in writing.

The instrument of constitution must be drawn up in the presence of a notary if the company being formed is a limited liability company, i.e.:

Before the company can be registered, the original, hard-copy notarised deeds must be filed by the notary.

The instrument of constitution may be drawn up as a private deed for all other legal forms of companies, i.e.:

Checking the availability of the business's name

All newly formed companies must have a distinctive trade/business name which clearly distinguishes them from other companies. The entrepreneur can check the availability of the business name (trading name or business name) that they wish to use for their business by submitting an application for a certificate confirming the availability of the business name (online application) to the RCS.


Registration and filing fees are available on the RCS rates (Tarifs du RCS) page.

Payment are generally made online, but may exceptionally be made in cash at the Luxembourg Business Registers (LBR) reception desk.

For filings made at the LBR reception desk, an additional filing fee will be charged as follows:

  • + EUR 20 to register a non-profit association (ASBL), a foundation, an agricultural association or a 'natural-person' trader;
  • + EUR 10 for any other filings for an ASBL, foundation, agricultural association or a 'natural-person' trader;
  • + EUR 80 for all other filings.

The fees apply to each individual filing. However, in the case of regular and recurrent filings, it is possible to apply to the LBR for monthly invoicing.

How to proceed

Information to be provided for registration

To register a commercial company, the following information must be provided:

  • the trade/business name;
  • the legal form of the business;
  • the registered office address;
  • the purpose of the company;
  • the date of incorporation and the duration of the company.

Depending on the legal form of the company, further information may be required, such as information on:

  • the capital;
  • the partners and their financial commitments;
  • the directors and their authority to bind the company;
  • the persons tasked with oversight of the company;
  • the financial year, if the publication of annual accounts is required.

The instruments of constitution must be published in full in the case of:

  • public limited companies (sociétés anonymes);
  • European companies (sociétés européennes);
  • partnerships limited by shares (sociétés en commandite par actions);
  • limited liability companies (sociétés à responsabilité limitée);
  • cooperative companies (sociétés coopératives);
  • civil companies (sociétés civiles).

The instruments of constitution may be published in extract form in the case of:

  • partnerships (sociétés en nom collectif);
  • limited partnerships (sociétés en commandite simple);
  • family-owned civil companies (sociétés civiles familiales).

Registration procedure

Filing in person

Registrants may apply for an appointment with the RCS's filing assistance office (bureau d'assistance au dépôt) for help from RCS staff in filing their private deeds.

This filing option carries an extra charge.

Electronic filing

Privately certified articles of association must be filed electronically with the RCS using a LuxTrust certificate no later than one month after the articles have been signed.

The filing must include the following documents:

  • the completed application form generated by the electronic filing system;
  • the instrument (or an extract thereof) to be filed, in PDF format.

The electronic versions of the forms are available on the LBR website. They must be filled in electronically and submitted through the LBR website.

For notarised instruments, filings must be made by the notary, who must:

  • register the business;
  • file the instrument of constitution electronically with the RCS for publication no later than one month after the articles have been signed.

Once the filings have been made:

  • an electronic receipt is sent to the registrant;
  • the instrument is published in the Electronic Compendium of Companies and Associations (Recueil électronique des sociétés et associations – RESA):
    • on the day of filing; or
    • on a date set by the registrant at the time of filing, which must be within 15 days of the date of filing.

The instruments only become legally binding on third parties after their publication in the RESA.

Other filings and publications

RCS filing is the process whereby documents that are required by law to be filed with the RCS are filed with that body.

The RCS only accepts filings of instruments of constitution (or extracts thereof), minutes and documents whose filing and publication is required by law.

The forms for the various filing procedures can be downloaded from the LBR website.

Consulting the register

The RCS is open to the general public and can be consulted on site.

Articles of association (or extracts thereof) that have been filed with the RCS can be consulted:

  • either in the 'Search' section on the website of the LBR;
  • or on the RESA.

Additional information that can be viewed on the LBR website includes:

  • the business permit;
  • the VAT number;
  • the NACE code;
  • certain rulings and orders concerning the company or its directors;
  • decisions in connection with voluntary liquidation;
  • financial information, depending on the type of company.

Other procedures

It is not necessary to have a business permit to register a company and file its articles of association for publication. However, if the intended 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 required to exercise the profession.

After registering with the RCS, companies must 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).

Any amendments to the articles of association must be made in writing and the coordinated articles of association must also be filed with the RCS.

Online services and forms

Online services

Who to contact

Luxembourg Business Registers

  • Luxembourg Business Registers

  • Luxembourg Business Registers - Luxembourg Office

    14, rue Erasme L-1468 Luxembourg-Kirchberg Luxembourg
    L-2961 Luxembourg
    (+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
    (+352) 26 42 85 55
    Email address:
    Mondays, by appointment only

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Related procedures and links


Business permit Notary Constitutional documents / articles of association Registration for VAT Lodging coordinated articles of association with the RCS


Legal references

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