LBR – or Luxembourg Business Registers – is an economic interest grouping established by the State, the Chamber of Commerce (Chambre de Commerce) and the Chamber of Crafts (Chambre des Métiers) of the Grand Duchy of Luxembourg. Under the supervision of the Minister of Justice, the LBR manages the RCS (Registre de Commerces et des Sociétés or Trade and Companies Register), the REGINSOL (Registre de l’Insolvabilité or Insolvency Register), the RBE (Registre des Bénéficiaires Effectifs or Register of Beneficial Owners) and RESA (Recueil Electronique des Sociétés et Associations)1. Its primary aim is to ensure the transparency, accessibility, and conformity of legal and financial information published by entities registered in Luxembourg.
History of the LBR
1909: A register of companies – limited to natural persons – is established.
1972: Under the impetus of European legislation, a register of companies is set up, extending its scope to include legal entities.
1987: The two registers are merged to form the Trade and Companies Register (RCS, Registre de Commerce et des Sociétés).
2003: Management of the RCS is entrusted to the LBR on January 23rd, which operates under the authority of the Ministry of Justice2.
Since 2007, the registers have been digitised, facilitating transparency, procedures, and access to information.
2016: the RESA (Recueil Electronique des Sociétés et Associations) was created on June 1st, effectively replacing the Mémorial C, and joins the LBR3.
2019: The law of the 13th of January 2019 entrusts the LBR with the management of the Register of Beneficial Owners (RBE, Registre des Bénéficiaires Effectifs)4.
Missions
The LBR registers all new companies and business entities, including public limited companies, limited liability companies and associations, and ensures that registers are kept and data is continuously updated. It carries out both automated and manual compliance checks, which may result in sanctions such as administrative fines, legal proceedings, or even outright dissolution.
Further information
You can collect information about companies on the European e-Justice Portal.
The Trade and Companies Register (RCS, Registre de Commerces et des Sociétés)
The RCS is the official register of natural and legal persons engaged in commercial activities in Luxembourg. This includes sole traders, commercial companies, associations, foundations, and other types of legal entities. The list of entities required by law to register – and that, within one month of the event that makes it necessary – is available here.
The register keeps a permanent record of legal information (articles of association, memorandum and articles of association, capital, the composition of the board of directors, court rulings, etc.) and financial information (annual accounts, etc.) concerning registered entities5. The eCDF platform, managed by the Luxembourg State’s IT Centre6, is made available to enable companies to file their account balances according to a standardised chart of accounts template7.
The registers are public: anyone wishing to consult the documents filed may do so and obtain a copy.
Further information
Email: helpdesk@rcsl.lu
REGINSOL, Registre de l’Insolvabilité
REGINSOL is a directory of information relating to insolvency proceedings registered with the RCS. It includes data from the RCS concerning judicial and administrative decisions to dissolve companies.
The list of these decisions may be accessed on the RCS portal.
Further information
The Register of Beneficial Owners (RBE, Registre des Bénéficiaires Effectifs)
The LBR also administers the RBE, a database that identifies the beneficial owners of legal entities8. Any natural person who ultimately owns or controls an entity, or any natural person for whom a transaction is executed or an activity carried out must be registered in the RBE.
The RBE was created in 2019 as part of the campaign against financial crime (money laundering, terrorist financing, etc.). Unlike the RESA and RCS, public access to the RBE was suspended at the end of 2022, following a ruling of the Court of Justice of the European Union.
RESA, Recueil électronique des sociétés et associations
RESA is the central electronic platform for the official publication of documents concerning the registration of companies and associations, with the exception of public establishments of the State and municipalities. It replaced Mémorial C as of 1 June 20169. This platform is placed under the authority of the Minister of Justice and is managed by LBR10.
The acts published on RESA are available to the public on a free-of-charge basis.
Contact information
LBR has two branches: one in Luxembourg, and a second one in Diekirch.
14, rue Erasme L-1468 Luxembourg – Kirchberg Luxembourg
L-2961 Luxembourg
31, Avenue de la Gare L-1611 Luxembourg (from 19 August 2024)
Tél. : (+352) 26 428-1
Fax : (+352) 26 42 85 55