The glossary to understand and take action

Luxembourg Business Registers (LBR)

Luxembourg Business Registers manages, in particular, the RCS, RESA and RBE. These tools serve different functions: identification and filings, publication of instruments, and declaration of beneficial owners.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

A filing with a register does not automatically mean that all of the company’s obligations have been fulfilled. The procedure corresponding to the event must be selected and its processing verified.

In your file

When to contact them and what to prepare

Prepare information that is consistent with the articles of association and adopted decisions. After submission, retain evidence, monitor feedback and check the data published or recorded according to the register. For annual accounts, distinguish between the preparation or approval of accounting data and their actual filing.

A scenario to help you understand

Educational example

A company changes its manager and shareholding. It reviews the RCS formalities and, where necessary, updates the RBE rather than assuming that a single filing is sufficient.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier chaque registre concerné
  • Contrôler les informations transmises
  • Conserver les preuves de traitement

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.RBEThe Register of Beneficial Owners (RBE) receives information on natural persons identified as beneficial owners of the entities concerned.Electronic Compendium of Companies and Associations (RESA)The Electronic Compendium of Companies and Associations (RESA) ensures the legal publication of deeds and particulars subject to publication therein.Filing of annual accountsThe filing of annual accounts is the formality of submitting the required accounting documents to the register for the entities concerned. It takes place within a process that also includes their preparation and approval.

Put it into practice

Explore further with our guides

Practical guideRCS and RESA: understanding formalities and publications

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.