General information

Notes presented by the LUXEMBOURG BUSINESS REGISTERS:

Are of a general nature and are not aimed at any particular situation of a natural person or legal entity ;
Are of an explanatory and documentary nature ;
Aim at answering a number of questions raised by RCS or RBE users ;
Are of no legal value, and no liability may be imparted to the LUXEMBOURG BUSINESS REGISTERS following these notes ;
Are not necessarily complete, exhaustive or up to date ;
May not be used as a substitute for legal or professional advice ;
Reflect only the opinion of the LUXEMBOURG BUSINESS REGISTERS on a number of issues, and is subject to any interpretation issued by Courts and Tribunals.

Accounts of my ASBL or foundation

To access the online filing formalities, I must authenticate myself on the lbr.lu website using a product issued by Luxtrust S.A. (or a Luxembourg eID card, or even an eIDAS electronic certificate).

All ASBLs and foundations are required to file their accounts to RCS no later than seven months after the closure of the financial year.

Accounting documents are published by mention in the RESA.

The law defines an accounting regime based on size criteria for the filing of appropriate documents:

Small ASBL:

My ASBL is considered as SMALL if, for two consecutive years, it does not exceed at the end of its financial year at least two of the three following criteria:

Number of full-time equivalent staff : less than 3
Total revenue : € 50 000
Total assets : € 100 000

I therefore enclose:

-> The statement of account

-> The appendix

Medium-sized ASBL:

My ASBL is considered as MEDIUM-SIZED if, for two consecutive years, it is not a small association AND if it does not exceed at least two of the three following criteria at the end of its financial year:

Number of full-time equivalent staff : over 15
Total revenue: € 1 000 000
Total assets: € 3 000 000

I therefore enclose:

-> The balance sheet

-> The profit and loss accounts

-> The appendix

Large ASBL, public interest ASBL and foundations:

My ASBL is considered as LARGE if, for two consecutive years, it exceeds at least two of the three following criteria at the end of its financial year:

Number of full-time equivalent staff : over 15
Total revenue : € 1 000 000
Total assets : € 3 000 000

Public interest ASBL and foundations are subject to the same accounting regime as large ASBLs.

I therefore enclose:

-> The balance sheet

-> The profit and loss accounts (possibility of creation in short form)

-> The appendix

-> The report of the approved statutory auditor

Since the law 2023, the budget is no longer required for foundations!

Remember:

I ATTACH MY ACCOUNTS

I respect the standards of:

Format: I send in PDF/A format (see tutorial here) in A4
Presentation: I reserve a horizontal white area of at least 35 millimetres at the top of each page, allowing LBR to affix a virtual label representing the electronic filing receipt. I write in one of the three administrative languages (Luxembourgish, French or German) or in English. I include in my document at least the trade name (e.g.: Name of my ASBL) and the RCS number (e.g.: F123456) of my ASBL.

Any question? Have you consulted our FAQ ?

Access to electronic filing formalities

To access the electronic filing formalities on the LBR website, you need to have a "Luxtrust certificate" user account.

Only a person authenticated by the LBR with a digital Luxtrust certificate has the right to electronically file documents with the RCS.

If you already have a Luxtrust certificate, the process for creating your user account is automatic and your user account can be used immediately. No access request form needs to be completed in order to create your user account.

How to create a new "Luxtrust certificate" user account?

To create a new account just click on "Connect" in the toolbar and follow the instructions on the screen.

You first have to click on the link "Click here to register" and then on "Or click here to register with your electronic Luxtrust certificate" and follow the instructions on the screen.

For more information on how to create a "Luxtrust certificate" account, please consult the "Connection process" document.

Have you already created a user account with a “Luxtrust certificate”?

If you already have a user account associated with your “Luxtrust certificate” on the LBR website, you should connect and use this account to access the electronic filing menu.