The glossary to understand and take action

RCS

The Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

An extract provides the registered information; it does not certify all of a company’s commercial activities. The RCS and the register of a professional body serve different functions.

In your file

What this changes in practice

The RCS centralises information and documents relating to entities that are required to be registered there. The procedure varies depending on whether it concerns an initial registration, an amendment or a subsequent filing. The information must remain consistent with the company’s deeds and decisions. The register does not replace business permits or tax registrations. An extract should be read together with its date and other relevant information for the contemplated relationship.

A scenario to help you understand

Educational example

A supplier changes its manager. The company contracting with it checks the current information and signing authority, rather than relying indefinitely on an old extract kept in its file.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier l’entité et son numéro
  • Suivre les changements à déposer
  • Conserver les accusés et documents à jour

The practical question

Find out more

Quand faut-il revoir les informations inscrites au RCS ?

Les changements de siège, dirigeants ou autres données déclarées peuvent entraîner des formalités. Examinez les conséquences de chaque décision juridique au moment où elle est préparée. Conservez les preuves du dépôt et contrôlez son traitement. Une information exacte dans les documents internes mais non actualisée au registre peut créer des incohérences avec les tiers et les démarches administratives.

Connecting concepts

Terms to know as well

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

RegistrationRegistration enters a company or entity in the competent register according to its status and the applicable rules.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.Annual accountsAnnual accounts present the entity’s financial position and result at the end of a financial year, together with the documents required under its regime.Business permitThe business permit allows the pursuit of activities subject to it, where the conditions relating to the business and its manager are met.eCDFeCDF is the Luxembourg platform for preparing, validating and submitting financial data in accordance with the available procedures.Company formationCompany formation is the legal transaction that establishes the company according to the rules applicable to its form.

Put it into practice

Explore further with our guides

Practical guideSetting up a business in Luxembourg: choosing the legal form and preparing the launchPractical guideChartered accountant in Luxembourg: roles and status verificationPractical guideRBE: identifying beneficial owners and monitoring changesPractical 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.