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.

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Which data have to be filed with the RCS ?

My procedures

All ASBLs are legally required to file various documents during their life:

The requisition form (registration, amendment, deletion)
The deed of incorporation
The complete deed of amendment in the event of modification
The annual accounts

These filings are electronic.

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

LBR provides a helpdesk on its premises (additional charge of 20 euros): I can make an appointment by contacting the helpdesk on 26 42 81.

Registration

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Every new-created ASBL must be registered : this is the first entry in the RCS.

I must attach two documents with my application:

The requisition form (online)
The deed of incorporation

(+ if my ASBL is of public utility, the grand-ducal decree recognising the public utility).

Video : Register my ASBL (EN)

For further information on the registration procedure, I consult the detailed « Guidelines Registration ASBL ».

Modification

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I can make a:

Statutory modification (with full deed of amendment required which modify the articles of association, and in some cases with requisition form)
Non-statutory modification (with requisition form)
Agents’ modification (with requisition form)

Several changes can be registered with the RCS by filing a single form (e.g. change of name AND registered office address).

Video : Modifications about my ASBL (EN)

For further information on the modification procedure, I consult the detailed « Guidelines Modification ASBL ».

Deletion

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I must attach :

The requisition form
an extract from the decision fixing the allocation of the assets following the closure of the liquidation of the ASBL (see the brochure « Deletion and liquidation of ASBL »).

Annual accounts

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I have to file every year the accounts of my ASBL to the RCS.

The law sets size criteria for defining the accounting system: depending on whether my ASBL is small, medium-sized or large, the accounting documents to be submitted will be adapted.

Video : Accounts of my ASBL (EN)

For further information on the accounts’ filing procedure, I consult the detailed « Guidelines Accounts ASBL ».

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.